24. July 2026
On 23 July 2026, EFRAG published the Draft ESRS for third-country undertakings (referred to as ESRS-40a) for public consultation. The comment period ends on 31 October 2026. Read more
21. July 2026
On 15 July 2026, the DRSC published its comment letter on EFRAG's Discussion Paper “Connectivity of Financial and Sustainability Reporting”. In its response, the DRSC welcomes EFRAG's work on connectivity as an important step towards integrated reporting. Read more
20. July 2026
The German Accounting Standards Committee (DRSC) and the Sustainable Finance Research Group at the University of Hamburg are pleased to invite you once again to the Hamburg Sustainability Reporting Forum, taking place in Hamburg on 26 and 27 November 2026. Read more
3. July 2026
On 3 July 2026, the European Commission adopted the delegated acts on the revised ESRS and a voluntary sustainability reporting standard for smaller undertakings (VS). Read more
1. July 2026
On 1 July 2026, the three ESAs launched separate public consultations on specific reporting obligations under the Taxonomy Regulation (Regulation (EU) 2020/852) and announced public hearings on the matter. The consultations will each close on 12 August 2026. Read more
29. June 2026
On June 29, 2026, the DRSC published the study “Reporting on Anticipated Financial Effects”. The study, prepared by DRSC staff, aims to contribute to the current debate on Anticipated Financial Effects (AFE) reporting. Read more
29. June 2026
On 26 June 2026, the Accounting Standards Committee of Germany (DRSC) and the Austrian Financial Reporting Advisory Committee (AFRAC) submitted to the European Commission a list of systematically reviewed German translations of key technical terms used in ESRS 1 to ESRS S1 and ESRS G1 of the currently applicable ESRS Set 1. Read more
26. June 2026
The IASB published has published amendments to the Fair Value Option for Investments in Associates and Joint Ventures in IAS 28. Read more
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