Global race to net zero by 2050 is accelerating – will Africa realise a just transition or become a stranded asset? PwC Africa Energy review

With an acceleration of the global net-zero journey, there is increasing focus on developing countries and their lack of affordability to meet such net-zero targets. A clear contrast is evident when considering Africa; as home to 17% of the global population, producing less than 5% of global annual emissions and accounting for only 3% of…

Recommend: IFRS financial statements in the small and medium-cap listed space

In a recent article titled ‘On the relevance of IFRS financial statements’1 there was discussion around the relevance and usefulness of financial statements under IFRS. I think many accountants would agree that there are positives and negatives to the application of IFRS. Particularly vocal critics of IFRS include preparers at small and medium-cap listed companies…