ESG is increasingly framed as a compliance exercise. But for businesses that look beyond the reporting obligation, it offers something more valuable — strategic insight.
From establishing data foundations to embedding ...
Since 1 January 2025, Australia’s sustainability reporting regime requires entities to identify, measure and manage material Scope 3 emissions under AASB S2.
Knowing Scope 3 matters is one thing, knowing what to do ab ...
The High Court of Australia has upheld the Full Federal Court’s decision that unpaid present entitlements (UPEs) from a trust to a corporate beneficiary do not, without more, constitute a loan for the purpose of sectio ...
Passive holdings under tax scrutiny: activate your holding! A holding company offers interesting tax benefits, but the tax authorities are increasingly strict about whether holdings genuinely exercise economic activities ...
With $875 billion in commercial real estate loans coming due in 2026 — 17% of the total $5 trillion in outstanding commercial mortgages1 — lenders are examining borrowers’ insurance programs to confirm borrowers ar ...
Introduction
The United Arab Emirates has established a comprehensive legal framework to combat Money Laundering (ML), Terrorism Financing (TF), and Proliferation Financing (PF) that aligns with international norms and ...
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