Corporate Reporting Insights - November 2023

Our November 2023 edition of Corporate Reporting Insights keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

Sustainability

• BDO publishes its 2023 Sustainability Report – showcasing the issues and initiatives we worked on in the last financial year under four pillars - people, planet, prosperity, and principles of governance. We encourage you to take a look.
• Greenhouse gas (GHG) Protocol – Measuring upstream Scope 3 emissions
• Guidance for keeping proper climate-related disclosure records
• Australian exporters could be impacted by carbon tariffs in Europe
• The intersection of cybersecurity and ESG: Safeguarding organisations in the digital age
• Inspiring Tomorrow - Case study: Intrepid Travel
• Sustainability strategy & mandatory climate reporting
• Towards net zero - Funding for renewables
• Q3 2023 sustainability reporting update
• Register now to attend our next sustainability webinar on 30 November or the rest of the series
• Watch our most recent ESG webinars – GHG Protocol - Measuring scope 3 emissions - Part 1

International IFRS developments

• Updated IFRS 16 in Practice for IFRS 16 Leases
• What impact will business combinations have on your lease accounting and discount rates?
• Hyperinflationary economies update as at October 2023 – Why this matters for your financial statements
• Three new IFRIC agenda decisions may affect accounting for your insurance contracts and financial instruments

Not-for-profit entities

• Watch our most recent not-for-profit webinar – Getting ready for 31 December 2023 reporting season

Useful resources

• Watch our most recent IFRS & Corporate Reporting webinars – Financial and sustainability reporting update – Getting ready for 31 December 2023 reporting
• New BDO IFRS and corporate reporting resources by topic
• Comments sought on exposure drafts