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Defining moments of corporate reporting in 2023 and beyond
Similar to financial reporting, organisations should have a board committee responsible for sustainability reporting (akin to the audit committee). PHOTO | FOTOSEARCH
As the curtain falls on 2023, we look back at the defining moments of the corporate reporting landscape and implications for the future. The year 2023 saw financial and non-financial reporting share the stage globally, with consequences for local jurisdictions.
From a financial reporting perspective, the new insurance contract standard, IFRS 17, became effective for annual periods beginning on or after January 1, 2023.
