Corporate Reporting Insights

May 2026: Recent developments, IFRS, and sustainability.

May’s Corporate Reporting Insights brings together the latest developments across financial reporting, IFRS® Accounting Standards, and sustainability disclosures, offering preparers practical guidance and clear perspectives on the evolving reporting landscape.

Australian developments

Federal Budget proposes changes to financial and sustainability reporting thresholds
Key focus areas for ASIC’s 30 June 2026 financial reporting surveillance
Large wholly-owned subsidiaries lose lodgement relief if parent entity fails to lodge group financial statements on time

IFRS® Accounting Standards developments

Not-for-profit entities

NFPs: Find your appropriate financial reporting framework

Sustainability

Sustainability strategy

Australian regulatory requirements

Will ASIC grant relief from having to prepare a mandatory sustainability report?

Climate disclosures

Global regulatory requirements

Useful resources

2026 webinar series

Get the insights you need to position your organisation for success by registering for the 2026 sustainability or IFRS & Corporate Reporting webinar series.