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Type of publication: Technical

“Inside Out” Versus “Outside In” Perspective Of The Corporate Sustainability Reporting Directive (CRD) – What’s The Difference?

Updates from the AGN EMEA Accounting, Auditing & Education Committee (AAEC): The Corporate Sustainability Reporting Directive (CSRD) contains an important clarification to the effect that both the “inside out” and the “outside in” perspectives are relevant with regard to the identification of potentially reportable matters.

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Relocating To Ireland

AGN EMEA Taxation Task Force (TTF) Newsletter

For a long time, Ireland has been considered a favourable location for International Groups considering incorporating a holding company or relocating part of their trading activities to Ireland.

Many midsized and smaller enterprises have also chosen Ireland as a location for their International operations when expanding overseas. In addition to the tax advantages of relocating to Ireland – read on for more detail, Ireland has consistently ranked highly on numerous ease of doing business ratings.

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The Corporate Sustainability Reporting Directive (CSRD) – Considered a Game-Changer in the Field of External Corporate Reporting

The CSRD, which is expected to be adopted in the next few weeks, will probably lead to one of the largest market interventions by the European Union in the external reporting of companies in recent decades.

The European Commission (EC) justifies this regulatory market intervention with the fact that the quality and comparability of the previous non-financial statement according to the Non-Financial Reporting Directive (NFRD) is not sufficient.

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CSA Main Taxes 2022

The Tax Committee of AGN in Central & South America promotes the collection of information that is relevant for international trade. This document contains a summary and general information about the main taxes of the countries in the AGN International – Central & South America Region.

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How To Prepare The Sustainability Report

In our precedent Accounting, Auditing & Education Committee (AAEC) newsletter, I convinced you that we are the right contact for our clients on the subject of sustainability reporting.

Now that we know what information to report, which standards our clients should comply with and in what format the sustainability reporting must be published, it’s time for us to think about how to help our clients prepare the sustainability report.

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What Is Our Role As Auditors In Sustainability Reporting?

AAEC Newsletter: April 2022

As we saw in our last newsletter, it’s the members of the administrative, management and supervisory bodies of our clients that are responsible for the preparation of the sustainability reporting.

But who has to control the reported information? Who is in charge of the audit of the sustainability report?

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