15. July 2025
On 14 July 2025, the Accounting Standards Committee of Germany (ASCG) submitted its comment letter on the EFRAG Discussion Paper “The Statement of Cash Flows - Objectives, Usages and Issues” to EFRAG. Read more
15. July 2025
On 15 July, Deloitte and DRSC have issued the second sector benchmark on the sustainability reporting practice 2024. Read more
11. July 2025
On 10 July 2025, the IFRS Foundation issued new educational material to assist entities in transposing the ISSB standards. Read more
11. July 2025
On 11 July 2025, the EU Commission issued a new delegated act amending ESRS Set 1 (Delegated Regulation (EU) 2023/2772), which extends the transitional provisions set out in the ESRS (quick fix). Read more
10. July 2025
On 10 July 2025, the EFRAG Secretariat issued the documents for the meeting of the Sustainability Reporting Technical Expert Group (SR TEG) on 10 July 2025. This marks the first time that working papers from the EFRAG bodies on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) have been made available to the general public. Read more
10. July 2025
The EU Commission recently carried out a classification of countries into risk categories and issued it as a draft. This draft was rejected and criticised by a majority of the EU Parliament in a motion for a resolution. Read more
4. July 2025
On 4 July 2025, the EU Commission adopted a new delegated act on the Taxonomy Regulation (Regulation (EU) 2020/852) and issued a FAQ document. Read more
3. July 2025
On 3 July 2025, the International Sustainability Standards Board (ISSB) published the Exposure Draft Proposed Amendments to the SASB Standards for public consultation. Enhancing the SASB Standards is an integral part of the ISSB's 2024-2026 work plan, intended to support companies in the high-quality application of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. To this end, the ISSB initially has prioritised the SASB standards for a total of 12 industries. Read more
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