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20 results found.

Selected Topics

  • External Groups
  • UK Sustainability Disclosure TAC Projects

    Find out about the UK Sustainability Disclosure TAC’s current projects and commissions.

  • UK Sustainability Disclosure Technical Advisory Committee

    The UK Sustainability Disclosure Technical Advisory Committee (TAC) will provide recommendations to the Secretary of State for the Department for Business and Trade for endorsing the IFRS® Sustainability Disclosure Standards for use in the UK.

  • Pre-Emption Group

    The Pre-Emption Group publishes guidance on the disapplication of pre-emption rights and monitors and reports on how this guidance is applied. The Financial Reporting Council serves as Secretariat for the Group.

  • External Groups

    Groups the FRC acts as the secretariat for.

  • UK Sustainability Disclosure TAC (overview)

    Find out about the purpose and membership of the UK Sustainability Disclosure TAC.

  • Pre-Emption Group (overview)

    Find out more about the purpose and governance of the Group.

  • Consultation response: IFRS S2 amendments

    The International Sustainability Standards Board (ISSB) has published an Exposure Draft Amendments to Greenhouse Gas Emissions Disclosures proposing targeted amendments to IFRS S2 on 28 April 2025.

  • Endorsement: Technical assessment of IFRS S1 and IFRS S2

    The UK Sustainability Disclosure TAC received a commission from the Department for Business and Trade (DBT) to undertake a technical assessment of the IFRS® Sustainability Disclosure Standards.

  • UK Sustainability Disclosure TAC Meetings and Summaries

    Register for upcoming UK Sustainability Disclosure TAC meetings and explore meeting summary notes.

  • Pre-Emption Group Archive

    Reference out-of-date materials from the Group.

  • Post-transaction Reports Database

    Explore the library of post-transaction reports that have been shared with the Group.

  • Pre-Emption Group Publications

    Explore the Group’s monitoring reports, press releases and correspondence.

  • Template Resolutions

    Use the Group’s template resolutions to help draft best-practice disapplication authority requests.

  • UK Secondary Capital Raising Review

    Find out more about HM Treasury’s review of the capital raising landscape in the UK.

  • UK Endorsement of IFRS S1 & IFRS S2 – Call for Evidence

    In July 2023 the Secretariat to the UK Sustainability Disclosure Technical Advisory Committee published a call for evidence to seek UK views on the IFRS Sustainability Disclosure Standards as issued by ISSB and their prospective use in the UK.

  • UK Sustainability TAC issues final recommendations

    The Financial Reporting Council (FRC), in its role as the Secretariat to the UK Sustainability Disclosure Technical Advisory Committee (the TAC’), has published the Committee’s final recommendations to the Secretary of State for Business and Trade, recomm

    News

    18 December 2024

  • Pre-Emption Group reports UK companies embrace enhanced capital raising flexibility

    Issued on behalf of the Pre-Emption Group (PEG). The Pre-Emption Group has today published its second report monitoring the use of its updated Statement of Principles on the disapplication of pre-emption rights for UK listed companies.

    News

    22 November 2024

  • UKEB issues draft comment letters on IASB exposure drafts

    Issued on behalf of the UKEB. The UK Endorsement Board (UKEB) has issued draft comment letters on two IASB exposure drafts - one on climate-related risks and uncertainties, and another on amendments to IFRS 19. It has also published a Draft Endorsement Cr

    News

    27 September 2024

  • UKEB seeks stakeholder views on IASB's standard: IFRS 18 Presentation and Disclosure in Financial Statements

    Issued on behalf of the UKEB: IFRS 18 UKEB webinar recording and surveys; UKEB welcomes the IASB’s publication of its Exposure Draft (ED) Climate-related and Other Uncertainties in the Financial Statements; Share your experience of the UKEB Website.

    News

    2 August 2024

  • UKEB and Other National Standard-Setters Publish a Joint Letter to the ISSB in Response to its Agenda Consultation

    The UKEB, the Australian Accounting Standards Board (AASB), Canadian Accounting Standards Board (AcSB), Malaysian Accounting Standards Board (MASB), and the New Zealand External Reporting Board (XRB), published a joint letter to the International Sustaina

    News

    11 October 2023

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