18. December 2025
The International Sustainability Standards Board (ISSB) has reaffirmed its decision—already announced in a press release on 7 November 2025—to advance its work on nature-related risks and opportunities. The aim is to better address investors’ information needs and to more firmly embed nature-related aspects in global sustainability reporting. Read more
18. December 2025
On 17 December 2025, the European Financial Reporting Advisory Group (EFRAG) published a comprehensive Discussion Paper entitled “Connectivity of Financial and Sustainability Reporting.” Spanning more than 100 pages, the document explores how financial and sustainability reporting can be effectively connected, contributing to a more holistic approach to corporate reporting. Read more
18. December 2025
Following the successful events of the past two years, the German Accounting Standards Committee (DRSC) and the Sustainable Finance Research Group at the University of Hamburg invite you to the Hamburg Forum on Sustainability Reporting 2026. Read more
17. December 2025
On 17 December 2025, the European Commission published draft FAQs to clarify questions regarding the Taxonomy Regulation (Regulation (EU) 2020/852) and the associated delegated acts. Read more
17. December 2025
On 16 December 2025, the 22nd ASCG’s preparer forum on electronic financial reporting according to ESEF was held as a video conference. Read more
16. December 2025
On 16 December 2025, the EU Parliament voted in favour of the provisional agreement reached on 9 December 2025 between the EU Parliament and the EU Council on the EU Commission's proposal for an amending directive to simplify sustainability reporting in accordance with CSRD and due diligence obligations in accordance with CSDDD. The Committee of Permanent Representatives (COREPER) of the EU Council had already announced on 10 December 2025 that the EU Council would also vote in favour of the provisional agreement if the European Parliament did so. Read more
15. December 2025
On 15 December 2025, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the seventh time. Read more
15. December 2025
On 11 December 2025, EFRAG published three Supporting Guides for disclosures under the VSME standard, which were identified as particularly challenging during the public consultation and field test of the VSME in spring 2024. Read more
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