
The Second Lens
Where compliance ends and leadership begins

ISSB publishes its climate disclosure standard - Ancoram’s deep dive into IFRS S2
The International Sustainability Standards Board (ISSB, part of the IFRS Foundation) published its inaugural IFRS sustainability standards. This post analyses the required disclosures for climate-related risks under IFRS S2.

ISSB publishes its inaugural sustainability standards - Ancoram’s deep dive into IFRS S1
The International Sustainability Standards Board (ISSB, part of the IFRS Foundation) has published its inaugural IFRS sustainability standards. In this post we provide a detailed analysis of IFRS S1, and critical issues companies should be aware of.

Deciphering the sustainability spaghetti
Corporate sustainability is a hot topic, but it can be confusing for business owners who don't have the time or expertise to delve into the details.

Accounting for crypto – is change coming?
Crypto assets have long been a foreign concept to many in the finance world – explaining ‘blockchain’ and ‘cryptocurrencies’ in layman’s terms is no mean feat.

Sustainability reporting for competitive advantage
Sustainability is a key business driver. According to the Global Trends 2030 report, by 2030, the world will need 40% more food, 45% more energy and 30% more water than it did in 2005.

UK accounting is about to change – radically
In December 2022, the UK Financial Reporting Council (FRC) exposed its proposed changes to UK accounting rules.

Accounting for the natural world
Nature is an essential component of our economy, and financial institutions and corporations have a significant impact on the environment.

Supply chain reporting is coming - are you ready?
The world is changing, and so is the way companies report on their social and environmental performance.