News

8. January 2026

Taxonomy Regulation: Delegated act published in the Official Journal of the EU

On 8 January 2026, a new delegated act on the Taxonomy Regulation (Regulation (EU) 2020/852) was published in the Official Journal of the EU. The delegated act consists of Delegated Regulation (EU) 2026/73 with 16 annexes, which amends the delegated act on reporting (Delegated Regulation (EU) 2021/2178), the delegated act on the two climate-related environmental objectives (Delegated Regulation (EU) 2021/2139) and the Delegated Regulation on the four non-climate-related environmental objectives (Delegated Regulation (EU) 2023/2486). Read more

23. December 2025

Public Country-by-Country Reporting (pCbCR): XBRL taxonomy published

On 22 December 2025, the European Commission published an XBRL taxonomy for the report on income tax information and a report generator. Read more

18. December 2025

ISSB launches standard-setting on nature-related risks and opportunities

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

Connectivity in Reporting – EFRAG Publishes Discussion Paper

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

SAVE THE DATE: Hamburg Forum on Sustainability Reporting 2026

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

Taxonomy Regulation: Draft FAQs published

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

22nd ASCG Preparer Forum on Electronic Financial Reporting according to ESEF

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

CSRD: Conclusion of trilogue negotiations on the substance proposal

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