Financial statements report the business activities and financial performance of a company. Learn how they are used by executives, investors, and lenders.
Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. The International Sustainability Standards Board recently ...
The Securities and Exchange Commission (SEC) is raising the bar on how domestic companies report environmental and social impacts by adopting new ...
On 30 January 2026, the UK’s Financial Conduct Authority (FCA) opened a consultation on a new framework that would require listed companies to provide sustainability disclosures aligned with the draft ...
The International Accounting Standards Board has introduced a new standard to give investors more readily comparable information about companies' operating profits in one of the biggest changes to ...
External Reporting Australia will be set up to establish accounting, audit, assurance and sustainability standards.
SANTA CRUZ PROVINCE, ARGENTINA - NOVEMBER 26: Glacial melting ice floats in Los Glaciares National Park, part of the Southern Patagonian Ice Field, the third largest ice field in the world, on ...
The Financial Accounting Standards Board published an accounting standards update with the goal of improving the navigability of the required interim reporting disclosures while clarifying when that ...
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