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
3. July 2025
On 1 July 2025, EFRAG received a letter from EU Commissioner Albuquerque. In this letter the European Commission announces to move the deadline for EFRAG delivering its technical advice on the revision and simplification of the European Sustainability Reporting Standards (ESRS) to 30 November 2025. Read more
2. July 2025
On 23 June 2025, the International Accounting Standards Board (IASB) published its revised Practice Statement 1 “Management Commentary”. The revised Practice Statement supports the improvement and greater international harmonisation of management commentary and narrative reporting. Read more
2. July 2025
The amendments to IFRS 9 and IFRS 7 ’Contracts Referencing Nature-dependent Electricity’, published in December 2024 by the IASB, have now been endorsed. On 1 July 2025, the EU Commission hase published in the Official journal the regulation EU/2025/1266. Read more
1. July 2025
On 23 June 2024, the IFRS Foundation published guidance on the disclosure of information about a entity’s climate-related transition. In particular, the guidance on the disclosure of information about transition plans in accordance with IFRS S2, thereby supporting the implementation of the ISSB standards. Read more
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