Our regular look at corporate reporting globally, including ESMA’s priorities for corporate reporting; new sustainability standards in Hong Kong; and JICPA’s views on the IASB’s illustrative examples proposal.

Fahad Asgar summarises the latest technical developments in corporate reporting, including targeted changes to nature-dependent electricity contracts; draft amendments to FRS 101; new regulation to increase the monetary company size thresholds; guidance to help companies identify sustainability-related risks and opportunities; and ICAEW’s response to the FRC’s discussion paper on the future of digital reporting.