安裝中文字典英文字典辭典工具!
安裝中文字典英文字典辭典工具!
|
- Financial Reporting Alert - Deloitte United States
Financial Reporting Considerations Related to Pension and Other Postretirement Benefits This publication highlights some of the important accounting considerations related to the calculations and disclosures entities provide under U S GAAP1 in connection with their defined benefit pension and other postretirement benefit plans Many of these considerations have been included in prior
- GreenCompass | Deloitte UK
Comprehensive Analysis of the SEC’s Proposed Rule on Climate Disclosure Requirements On 21 March, 2022, the SEC issued a proposed rule that would enhance and standardise the climate-related disclosures provided by public companies This FAQ provides answers to the most commonly asked questions about the proposal
- Measure to Manage: nature-related risks opportunities
The Taskforce on Nature-related Financial Disclosures (TNFD) released a third beta version (v0 3) of their framework, building on its previous releases, with insights on proposed approaches for measurements and sector guidance together with guidelines for testing the TNFD
- Heads Up - Deloitte United States
4 The SEC’s disclosure rules are primarily contained in Regulation S-X, which addresses financial statement disclosure requirements, and Regulation S-K, which is the central respository for nonfinancial statement disclosures (e g , risk factors and MD A) for public companies
- Are you ready? - deloitte. com
So why make ESG disclosures in the first place? The simple answer is that stakeholders are calling for them 2 ESG extends beyond climate change to include corporate diversity, worker health and safety, and a host of other concerns that are cropping up in the business environment That’s led to ESG performance becoming a key diferentiator in attracting customers, employees, financial backers
- Heads Up - deloitte. com
In particular, the disclosure committee could review draft earnings releases to provide input and oversight by using the seven considerations outlined above As part of its review, the disclosure committee can provide efective governance and play an integral role in the accuracy, completeness, timeliness, and fairness of a company’s disclosures
- On the audit committee’s agenda - Deloitte United States
7 What processes and controls are in place to address evolving ESG risks and related disclosures? 8 Have management and the audit committee considered the potential impacts of climate-related or other ESG events or conditions on the financial statements? 9
- Heads Up - Deloitte United States
The manner in which investors are analyzing an organization’s ESG disclosures is similar to that of their financial information assessment, because performance on ESG metrics can afect inancial performance 5 Evaluating ESG information at the onset of a potential investment can help investors better understand and determine the investees
|
|
|