21. August 2025
The International Sustainability Standards Board (ISSB) has published further educational material to support companies in implementing the ISSB Standards. This educational material addresses disclosures on the expected financial effects of... Read more
8. August 2025
EGRAG invites sustainability report preparers to apply by 18 August 2025 to participate in the field tests on ‘Gross versus Net’ and the ‘Methodology for Non—EU Adequate Wages’. This call... Read more
31. July 2025
The German Accounting Standards Committee e.V. (ASCG), together with the IASB, the EFRAG and the national standard-setter from Austria (AFRAC), as well as possibly Switzerland (FER), invites you to a... Read more
25. July 2025
Today, the IFRS Foundation published a near-final draft of examples of disclosures for climate-related and other uncertainties (see also the IASB’s project page on Climate Related and Other Uncertainties in... Read more
15. July 2025
On 14 July 2025, the Accounting Standards Committee of Germany (ASCG) submitted its comment letter on the EFRAG Discussion Paper “The Statement of Cash Flows – Objectives, Usages and Issues”... Read more
15. July 2025
On 15 July, Deloitte and DRSC have issued the second sector benchmark on the sustainability reporting practice 2024. The focus of this benchmark study is on European undertakings in the... Read more
11. July 2025
On 10 July 2025, the IFRS Foundation issued new educational material to assist entities in transposing the ISSB standards. The focus is on the so-called sector-specific guidance, consisting of the... Read more
11. July 2025
On 11 July 2025, the EU Commission issued a new delegated act amending ESRS Set 1 (Delegated Regulation (EU) 2023/2772), which extends the transitional provisions set out in the ESRS... Read more
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