All Insights

Sustainability What are sustainability scope 1, 2 and 3 emissions? 22 Mar 2023
Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the
Sustainability Corporate Sustainability Reporting Directive (CSRD) - a game-changing EU regulation 16 Mar 2023
Corporate Sustainability Reporting Directive revises the 2014 Non-Financial Reporting Directive (NFRD), extends the scope of covered companies and strengthens
Women in business 2023 Why the mid-market should push for parity 08 Mar 2023
This year’s Women in Business report – The Push for Parity shows that globally, 32.4% of senior management positions are now held by women.
The push for parity The push for parity 08 Mar 2023
Progress on the overall number of women in senior leadership continues, but it’s concerningly slow.
Women in business Positive progress – On a global scale 07 Mar 2023
Although positive, progress is slow. This year, women in mid-market companies hold 32.4% of senior management positions, up 0.5pp from last year’s 31.9%.
Women in business Women take a leading role 07 Mar 2023
Grant Thornton research reveals big increases in the percentage of women occupying chief executive officer (CEO), managing director (MD), and chief information
Goodwill accounting – is it a never-ending story or is a compromise possible? Goodwill accounting – is it a never-ending story or is a compromise possible? 06 Mar 2023
Accounting is a language that does not live from being conceptually perfect, but from being generally accepted and understandable
Sustainability International Sustainability Standards Board confirms effective date of new Standards 02 Mar 2023
The International Sustainability Standards Board (ISSB) confirms the effective date of its new Standards
Women in business 2023 There’s work to be done 23 Feb 2023
Five recommendations to push for parity, and accelerate progress.
Women in business 2023 Models of working 23 Feb 2023
In businesses adopting a hybrid model, with a defined mix of onsite and remote working, there are higher levels of women in senior management.
INTERNATIONAL FINANCIAL REPORTING STANDARDS Insights into IAS 36 17 Feb 2023
Insights into IAS 36 provides assistance for preparers of financial statements and help where confusion has been seen in practice.
IFRS - IAS 36 IAS 36 - Other impairment issues 17 Feb 2023
The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of
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