In this episode, we explore the key themes and insights from IAASA’s 2025 Corporate Reporting Observations Document.
What we cover:
– IAASA’s role in supervising corporate reporting for listed entities in Ireland
– Why the Observations Document is published and who it’s for
– Key themes in the 2025 Observations Document
Theme 1: Economic uncertainty and its impact on financial reporting
Theme 2: New sustainability reporting requirements under CSRD & ESRS
Theme 3: Financial reporting topics including financial instruments
– IAASA’s findings from its 2025 supervisory work on sustainability reporting
– How IAASA selected topics for the Observations Document
– Alignment with European Enforcement priorities through ESMA
📄 Download the full Observations Document
📄Download the transcript of the podcast
🎧 Listen now on IAASA’s YouTube Channel