In our latest ARU our expert panel explores the FCA’s consultation on the UK Sustainability Reporting Standards (UK SRS) for UK listed companies, explaining the proposed rules (built on the UK SRS framework and aligned with international standards) that will apply to the same companies currently reporting under TCFD from 1 January 2027.
We also covered recent amendments to FRS 102 following the replacement of IAS 1 with IFRS 18.
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