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n,o,i,r=e.getConfig();if(t.ybar&&["desktop","tablet"].includes(r.device)&&(null===(n=r.bucketConfig)||void 0===n?void 0:n.highlight_searchassist)&&(null===(o=r.bucketConfig)||void 0===o?void 0:o.overlay_class)){t.ybar.setAttribute("data-ovrly-bkt",r.bucketConfig.overlay_class),null===(i=t.searchForm)||void 0===i||i.classList.add(Ft[r.bucketConfig.overlay_class]);var a=document.createElement("div");a.classList.add(Ft.overlay,Ft[r.bucketConfig.overlay_class]),document.body.appendChild(a),e.onDestroy((function(){document.body.removeChild(a)})),e.addElementListener(t.searchForm,"focusout",(function(e){if(t.searchForm&&t.searchInput){var n=e.relatedTarget;n&&!t.searchForm.contains(n)&&window.YAHOO.SA&&window.YAHOO.SA.apps&&window.YAHOO.SA.apps[0]&&window.YAHOO.SA.apps[0].view.shown&&window.YAHOO.SA.apps[0].view.hide()}}))}}(e,o),Vt(e,o),o.searchGradientBorder){var i=!1;o.searchInput.addEventListener("keydown",(function(e){var 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RegExp("[?&]notifications=1(&|#|$)");"desktop"===h&&i&&b.test(window.location.search)&&(i.checked=!0)};ge("ybar-mod-notification",(function(e){var t={isUH3:"crunch"===e.getConfig().ytheme,notifContainer:document.getElementById("notification-container"),notifBadge:document.getElementById("notif-badge"),notifMenu:document.getElementById("ybarNotificationMenu"),notifMenuOpener:document.querySelector("#ybarNotificationMenu + label"),notifDropdown:document.getElementById("notifDropdownContainer"),tooltipContainer:document.querySelector(".".concat(no)),notifLabel:document.querySelector(".".concat(oo))};t.notifDropdown&&mo(e,t)}))}()}};]]>ADVERTISEMENTEllichipuram UmeshTue, March 24, 2026 at 11:26 AM GMT+1 2 min readThe Association of Chartered Certified Accountants (ACCA) has called on the Financial Conduct Authority (FCA) to ensure UK companies are equipped to meet increasingly demanding sustainability reporting requirements.In a statement, the ACCA said it submitted its views while responding to the regulator’s consultation on ‘Aligning listed issuers’ sustainability disclosures with international standards’.The accountancy body stressed that the FCA must balance the drive for more decision-useful information for investors with current levels of market readiness.The ACCA also welcomed efforts to bring FCA requirements in line with the new UK Sustainability Reporting Standards, SRS 1 and SRS 2.It views this alignment as a “sensible step”, but notes that the new standards go beyond the now-disbanded Task Force on Climate-related Financial Disclosures, both in coverage and in the detail expected from companies.ACCA UK Technical and Strategic Engagement head Glenn Collin said: “It is therefore important that the FCA continues to consider market readiness, both in terms of capabilities and data availability, particularly for smaller or less mature preparers within the in-scope population.”The ACCA also urged the FCA to take what it describes as a pragmatic and proportionate path, arguing that such an approach will be essential for effective implementation and for maintaining the quality of the information disclosed.The organisation also backs the introduction of transitional measures to help issuers adapt to the expanded reporting scope.Despite calling for a phased approach, the ACCA maintains that the long-term goal should be the full and mandatory application of the sustainability reporting requirements across in-scope companies.ACCA EEMA & UK Policy and Insights regional lead Joe Fitzsimons said: “Regular assessments support in scope listed companies with operational planning, system readiness and capacity building while also giving investors greater certainty about when they can expect comprehensive disclosures to become available.”"ACCA urges FCA to prepare companies for tougher sustainability reporting" was originally created and published by The Accountant, a GlobalData owned brand. The information on this site has been included in good faith for general informational purposes only. It is not intended to amount to advice on which you should rely, and we give no representation, warranty or guarantee, whether express or implied as to its accuracy or completeness. 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