Home / Corporate

Legal News

FCA responds to ISSB's Request for Information: Consultation on Agenda Priorities

Copyright © 2025 LexisNexis

Published on: 07 September 2023

Published by LNB News

LNB News 07/09/2023

Document Information

Issue Date: 07 September 2023

Published Date: 07 September 2023

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

The Financial Conduct Authority (FCA) has responded to the Request for Information made by the International Sustainability Standards Board (ISSB) in May 2023 as it seeks to set its priorities for a two-year period commencing in 2024. The FCA’s response provides a broad perspective on the strategic direction of the ISSB’s work, encouraging the embedding of IFRS S1 and IFRS S2 and the creation of a comprehensive work programme to extend the investor-material sustainability-related disclosure standards beyond climate.

Popular documents

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an