Companies are increasingly expected to explain the climate risks and how they are responding. CDP, formerly the Carbon ...

The 2025 State of Corporate Sustainability Disclosure Report found rising momentum in climate transparency, with a notable uptick in emissions disclosures and climate risk reporting. Transparency ...

The CTA was enacted as part of the Anti-Money Laundering Act of 2020 in the National Defense Authorization Act for Fiscal Year 2021 (31 U.S.C. § 5336) and became effective on January 1, 2024. It ...

The Corporate Transparency Act (the “CTA”), which went into effect January 1, 2024, requires “reporting companies” in the United States to disclose information regarding its beneficial owners, i.e., ...

In November 2022, the European Council (EC) and the European Parliament approved the final text of new sustainability reporting requirements for European Union that will apply to U.S.-based companies ...

Greg Daugherty has worked 25+ years as an editor and writer for major publications and websites. He is also the author of two books. David Kindness is a Certified Public Accountant (CPA) and an expert ...

The Chartered Institute of Management Accountants (CIMA) has announced its support for a UK Government consultation to overhaul the corporate reporting framework to align with the evolving demands of ...

Sony Group Corporation ("Sony") has published "Corporate Report 2022" which comprehensively covers both financial and non-financial information about the company. The report has been made publicly ...

To satisfy the information needs of external and internal stakeholders, more organizations are measuring and reporting on their social and environmental performance. CPAs can play an important role in ...