
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.

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

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.