Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
Purpose Investors frequently enter transactions in which they make significant but not controlling investments in an entity. When investments made in common stock provide the investor with significant...
Global regulators are integrating sustainability principles into policies. The EU's Corporate Sustainability Due Diligence Directive requires businesses to manage human rights and environmental impacts...
Overview Sustainable finance incorporates environmental, social, and governance (ESG) factors into financial decision-making, and it aims to foster sustainable economic progress while safeguarding the...
IASB introduces IFRS 19, allowing eligible subsidiaries to apply reduced disclosure requirements while maintaining recognition, measurement, and presentation standards. This improves group financial reporting...
Welcome to Uniqus' inaugural ESG newsletter! Stay updated on regulations, best practices, and trends shaping sustainable business practices and navigate the evolving ESG landscape with us.
The RBI's 15 April 2024 notification introduces the Key Facts Statement (KFS) for retail/MSME loans, promoting transparency, fair lending practices, and financial inclusion.
The UK Corporate Governance Code 2024 promotes transparency & accountability. Our publication outlines key considerations & changes, especially regarding risk management & internal controls disclosure...
ASU 2024-01 adds examples to ASC 718, clarifying profits interest awards' scope and classification, with implications for entities issuing such awards.
SEC’s climate-related disclosure rule takes effect on May 28, 2024. Uniqus offers resources and recommendations to help companies comply with these new requirements.
IASB’s IFRS 18 aims to standardize income statement reporting, improving transparency and comparability. These changes will enhance financial performance assessment and stakeholder confidence.
This document outlines the components of an effective internal control framework for non-financial information, aiding organizations in accurate ESG reporting and transparency.
Overview The Corporate Governance framework as laid out in the Guide complies with the international standards in terms of defining the- Responsibilities / duties of the Board of Directors and the executive...
This publication highlights key regulations fintech companies in India must comply with, including risk management practices, KYC, AML, cybersecurity, and regulatory frameworks.
SEBI's amendments to ICDR Regulations aim to strengthen capital markets and boost investor confidence. Our publication offers key insights into these impactful changes.
Setting the context The Securities & Commodities Authority (SCA) has updated Joint Stock Companies Governance Guide (Guide) w.e.f. 16 January 2024 The Corporate Governance framework as laid out in...
