10. July 2025
ESRS revision: First public EFRAG papers
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... Read more
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10. July 2025
EUDR: EU Parliament calls for revision of country risk classification
The due diligence obligations of the EU Deforestation Regulation (EUDR, Regulation (EU) 2023/1115) for market participants are largely based on the country of origin of the raw materials and products... Read more
4. July 2025
Taxonomy Regulation: New delegated act adopted
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 plus filled model reporting templates. The... Read more
3. July 2025
ISSB consults on amendments to SASB standards until 30 November 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... Read more
3. July 2025
Public consultation on simplifying the ESRS extended
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... Read more
2. July 2025
IASB publishes revised Practice Statement on Management Commentary as a global reference framework for better corporate reporting
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... Read more
2. July 2025
Endorsement of IFRS 9 amendment – Power Purchase Agreements
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... Read more
1. July 2025
IFRS Foundation published guidance on disclosures about transition plans
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... Read more