Gather Around – Issue 32 – April 2022

4 May 2022

The regulatory landscape is complex and evolving. Every month we bring you the latest developments in regulation and ‘best practice’ in corporate governance and reporting.
The news this month is dominated by the finalisation by the FCA of diversity targets and disclosure requirements and the publication by the ISSB of proposals outlining the first two of its proposed international sustainability reporting standards.
We can expect diversity and sustainability to be hot topics for the next few years. The FCA’s diversity targets and disclosure requirements will apply to listed companies for accounting periods beginning on or after 1 April 2022. Brushing a lack of diversity at Board level under the carpet is no longer an option – clear and transparent disclosures will now be expected.
Meanwhile, the ISSB’s consultation is open for 120 days and it expects to publish the finalised standards by the end of 2022. If you want an easy-to-digest summary of the proposals, Deloitte has helpfully prepared an iGAAP in Focus paper which is worth a read.
In other news, the FRC has published its three-year plan setting out the roadmap towards becoming ARGA and a damning review of current modern slavery reporting.


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