Japan has taken a significant step toward enhancing corporate environmental transparency and aligning with global sustainability norms. The Sustainability Standards Board of Japan (SSBJ) officially issued its inaugural Sustainability Disclosure Standards, marking a...
Germany’s accounting and commercial law, embodied in the Handelsgesetzbuch (HGB) or German Commercial Code, plays a central role in shaping the financial reporting landscape for businesses operating in or with Germany. While German GAAP (HGB) and the International...
In an era of ever-evolving financial regulations, companies operating in France face a complex landscape shaped by both international and domestic developments. This article offers an overview of the financial reporting framework in France, the adoption of...