The KPMG view

<p>Hosted by Brian O’Donovan (KPMG Global IFRS Leader), this episode addresses the current uncertain times and delivers insights from KPMG specialists on a range of topics – including climate-related risks and...

<p>Increasingly, incentives offered to executives as part of their pay packages can include delivering on a company's ESG strategy. For example, executive bonuses based in part on progress towards a company's net-zero...

<p>When a company pledges to meet net-zero targets by a certain date, it faces heightened scrutiny of the steps to be taken to meet such commitments and their potential financial reporting impacts. Stakeholder...

<p>The release of the first two IFRS® Sustainability Disclosure Standards is a key milestone in the evolution of the sustainability reporting landscape towards high-quality mandatory reporting. We now have a clear...

<p>Companies generating carbon credits under voluntary green schemes face a number of financial reporting considerations – especially given the absence of requirements under IFRS® Accounting Standards that apply...

<p>As companies progress towards their net-zero emissions targets, the rise in voluntary green schemes has triggered an increase in financial reporting questions on their accounting treatment.</p> <p>In this podcast –...

<p>Companies across many different sectors have announced their net-zero carbon commitments – as part of a drive towards a greener economy. As businesses embrace new arrangements and operational changes to hit their...

<p>Climate-related matters continue to top the list of priorities for investors and other stakeholders with their greater focus on consistency of financial and non-financial information across the annual report...

<p>Within the space of a few weeks, the International Sustainability Standards Board (ISSB™ Board), EFRAG and the SEC have all published proposed sustainability reporting standards. Some are more detailed than others...

<p>Interconnectivity between the financial statements and the rest of the annual report on climate-related matters is a key concern for investors and regulators. Investors are challenging the lack of sufficient...

<p>This podcast covers a range of key points for consideration in reflecting the impact of COVID-19 in year-end financial statements. Hosted by Reinhard Dotzlaw (KPMG Global IFRS leader), this episode offers insights...

<p>All companies are facing climate-related risks and opportunities – and are making strategic decisions in response.</p> <p>To complement the launch of our Climate change financial reporting resource centre, Reinhard...

<p>Buying or selling a business may be a step too far for you – you may simply want to partner with others. If that’s the case, figuring out what type of transaction you have entered into can be tricky. The accounting...

<p>Unlike acquiring a business, there isn’t one single IFRS standard that covers selling a business. Instead, there are several standards that you’ll need to consider along the way, from when you first start thinking...

<p>As the world begins to emerge from the COVID-19 pandemic, merger and acquisition (M&A) activity is on the rise. Companies should be aware of the accounting requirements before the transaction takes place so the...