News

21. September 2026

Final Delegated Acts on the Simplified ESRS and the VS published in the EU Journal

On 21 September 2026, following the expiry of the scrutiny period of the European Parliament and the Council of the European Union, the European Commission published the two Delegated Acts concerning the Simplified ESRS (Commission Delegated Regulation (EU) 2026/1563) and the Voluntary Sustainability Reporting Standard (VS) (Commission Delegated Regulation (EU) 2026/1560) in the Official Journal of the European Union. Read more

18. September 2026

Panel Discussion on “Connectivity in Corporate Reporting” at WU Vienna

How can closer links between financial and sustainability information contribute to more holistic corporate reporting in the future? This question was at the heart of the panel discussion “Connectivity in Corporate Reporting”, jointly hosted by AFRAC, DRSC and the Vienna University of Economics and Business (WU) on 18 September 2026 at the WU. Read more

16. September 2026

AFRAC and DRSC Exchange Views on Current Financial Reporting Topics

The Austrian Financial Reporting Advisory Committee (AFRAC) and the German Accounting Standards Committee (DRSC) held a joint meeting in Vienna to discuss current developments and key issues in reporting and standard-setting. Read more

14. September 2026

DRSC invites stakeholders to Joint Briefing with IASB on IFRS 20

The DRSC today published a Briefing Paper (in German only) on IFRS 20 Regulatory Assets and Regulatory Liabilities. Read more

9. September 2026

DRSC Launches Information Campaign on Simplified ESRS

The revised ESRS are expected to be published in the Official Journal of the European Union in mid-September 2026. This marks the conclusion of the intense process to revise the ESRS, which was initiated as part of the European Commission’s Omnibus Initiative. The revision focused on improving and simplifying these sustainability standards. In its information campaign, the DRSC provides details on the most significant simplifications in the ESRS. Read more

1. September 2026

EFRAG publishes Draft List of ESRS Datapoints for review (deadline: 23 October, 2026)

EFRAG published the Draft of the new 2026 List of ESRS Datapoints. This List of Datapoints brings together all ESRS datapoint definitions to support undertakings in preparing their sustainability statements according to the Revised ESRS. Read more

20. August 2026

IFRS Foundation Trustees announce five-year plan including new seat of the ISSB in Geneva

On 18 August 2026 the IFRS Foundation Trustees have announced a five-year-plan including the new seat of the ISSB in Geneva, Switzerland. They announced a series of strategic initiatives that strengthen the IFRS Foundation’s capability to serve global capital markets through high-quality IFRS Standards. Read more

12. August 2026

Taxonomy Regulation: DRSC submits comment letters to ESMA & EIOPA

On 12 August 2026, the DRSC submitted a comment letter to ESMA and a comment letter to EIOPA on the proposals to simplify reporting under Delegated Regulation (EU) 2021/2178. The DRSC also gathered feedback from participants in the DRSC User Forum on the Taxonomy Regulation (Regulation (EU) 2020/852) for the comment letters. Read more