“I think all good reporting is the same thing – the best attainable version of the truth.” This quote, from Carl Bernstein, the investigative journalist
In this letter, CRUF UK shares their views on the FRC’s draft minimum standards for audit committees. Read the comment letter here.
It’s the new year and that means the annual reporting season is upon us. In this case, year-end 2022 is the third such reporting season
CRUF Japan responds to Sustainability Questionnaire from the International Ethics Standards Board for Accountants (IESBA)
In this letter, CRUF Japan shares their views on the use of, access to and assurance of sustainability reporting. Read the comment letter here.
Jeremy Stuber discusses the challenges of accounting for goodwill, a topic which has been debated at the CRUF for many years. Key points There is
The ‘Alphabet Soup’ of ESG (Environmental, Social and Governance) is a phrase that, quite frankly, I feel we have all heard enough of. The International
CRUF responds to a consultation paper from EFRAG on the first set of Draft EU Sustainability Reporting Standards
In this letter, CRUF shares their views on what users of corporate reporting, see as critically important issues in the development of sustainability reporting standards.
CRUF responds to a consultation paper from the International Sustainability Standards Board (ISSB) on general sustainability disclosures (IFRS S1) and climate-related disclosures (IFRS S2)
In this letter, CRUF shares their views on due process, materiality and the business model, sector based standards, and assurance and audit. Read the comment
Dickens opens his historical novel, A Tale of Two Cities, with the famous line, “It was the best of times, it was the worst of