1. November 2024
The IPSASB (International Public Sector Accounting Standards Board) emphasises the leading role of the public sector to mitigate climate change and the related demand for high-quality sustainability reporting. Therefore, it has issued an Exposure Draft on climate-related disclosures for the public sector for consultation (IPSASB SRS ED 1). Read more
31. October 2024
The German Accounting Standards Committee (DRSC) and the Austrian Financial Reporting Advisory Committee (AFRAC) are currently systematically collecting translated technical terms (English-German) in Set 1 of the European Sustainability Reporting Standards (ESRS) as part of their joint group work. This systematic collection of terms aims to provide a foundation for the future translation of the VSME ESRS (Voluntary ESRS for Small and Medium-sized Enterprises). Read more
28. October 2024
On 25 October 2024, the common enforcement priorities of the European Securities and Markets Authority (ESMA) and national supervisory authorities of the European Economic Area for 2024 corporate reporting were published. Read more
16. October 2024
On October 14, 2024, DIHK and DRSC jointly held a virtual event for companies and IHKs on the experiences with the implementation of the European Sustainability Reporting Standards (ESRS). Read more
2. October 2024
On 30 September 2024, the Committee of European Auditing Oversight Bodies (CEAOB) released the final guidance on limited assurance on sustainability reporting under the CSRD. The CEAOB previously consulted a draft of these non-binding guidelines from 21 June 2024 to 22 July 2024. Read more
27. September 2024
Together with the Sustainable Finance Research Group at the University of Hamburg and supported by the Sustainable Finance Research Platform, the German standard setter DRSC invites to the Hamburg Forum on Sustainability Reporting. Representatives from politics, practice and academia discuss the implementation and further development of the ESRS. Read more
24. September 2024
On 19 September 2024, EFRAG published the Exposure Draft of the EFRAG Due Process Procedures for the EFRAG Financial Reporting Activities. The Exposure Draft formalizes and specifies the existing due process applied for EFRAG’s financial reporting activities, which were previously only outlined in EFRAG’s Internal Rules. Read more
23. September 2024
The International Auditing and Assurance Standards Board (IAASB) approved the International Standard on Sustainability Assurance 5000 (ISSA 5000) on 20 September 2024. The standard text is currently being finalised, with... Read more
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