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Responses to consultations

Responses to consultations

We respond to public consultations, sharing our members’ perspectives on key developments, and engage pro-actively with regulators through our statements and letters.  

Letters / Consultations

Letters

Tokyo Stock Exchange (TSE) on English disclosures in the Prime Market

International Standard on Sustainability Assurance 5000, International Auditing and Assurance Standards Board (IAASB)

Modernisation of Beneficial Ownership Reporting, U.S Securities and Exchange Commission

Modernisation of Beneficial Ownership Reporting, U.S Securities and Exchange Commission

Inaugural global sustainability disclosure standards, International Sustainability Standards Board (ISSB)

Proposed Global Internal Audit Standard

Quarterly Corporate Reporting - Japan

Cabinet Office Ordinance Revision on Sustainability and Corporate Governance Disclosure - Japan

ESG Disclosures for Investment Advisers and Investment Companies

Draft European Sustainability Reporting Standards (ESRS)

Exposure Draft - Climate Related Disclosures, IFRS 2

ISSB Exposure Draft - Requirements for Disclosure of Sustainability-related Financial Information, IFRS 1

Special Purpose Acquisition Companies, Shell Companies, and Projections

Proposal for a Directive on Corporate Sustainability Due Diligence and Amendment of Directive (EU) 2019/1937

Share Repurchase Disclosure Modernisation

Strengthening of the quality of corporate reporting and its enforcement - European Commission

Proposed revisions to the Audit Firm Governance Code - UK Financial Reporting Council (FRC)

International Accounting Standards Board’s (IASB) – Third Agenda Consultation

Sustainability Reporting - IFRS Foundation

PCAOB Interim Independence Standards

Global Reporting Initiative (GRI) Exposure Draft - Universal Standards: GRI 101, GRI 102, and GRI 103

Proposed Guidance: Extended External Reporting Assurance - IAASB

Non-Financial Reporting Directive, European Commission

Potential Approach to Revisions to Public Company Accounting Oversight Board (PCAOB) Quality Control Standards