News

9. February 2024

24th meeting of the Financial Reporting Technical Committee- results

The results of the 24th meeting of the Financial Reporting Technical Committee are available for download. Read more

8. February 2024

EFRAG publishes consultation drafts of two XBRL taxonomies

On 8 February 2024, EFRAG published the draft XBRL taxonomy for Set 1 of the European Sustainability Reporting Standards (ESRS, Delegated Regulation (EU) 2023/2772) and the draft XBRL taxonomy for reporting in accordance with the Taxonomy Regulation (Delegated Regulation (EU) 2021/2178) Read more

7. February 2024

25th meeting of the Financial Reporting Technical Committee – agenda and meeting papers

The agenda and the papers of the 25th meeting of the Financial Reporting Technical Committee  on 16th February 2024 are available for download. Read more

6. February 2024

EFRAG released first ESRS explanations

On 6 February 2024, EFRAG released the first set of twelve explanations to the European Sustainability Reporting Standard (Delegated Regulation (EU) 2023/2772), which specify the reporting obligations of the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) on sustainability reporting. Read more

5. February 2024

ASCG comment letter on tentative agenda decisions taken by the IFRS IC in November 2023

Today, the ASCG has submitted its comment letter on the two tentative agenda decisions (TAD) taken by the IFRS Interpretations Committee in its November 2023 meeting. Read more

1. February 2024

ASCG comments on EFRAG IG 3 List of ESRS Datapoints

After the ASCG had already commented on the two implementation guidance drafts regarding the materiality analysis and the value chaintwo weeks ago, the feedback on Draft IG 3 List of ESRS Datapoints was submitted to EFRAG. Read more

30. January 2024

Heat-Map about Principal Adverse Impact Indicators (PAIs)

DRSC/RNE pilot group "SME Reporting" presents contribution to the discussion on indicators for adverse impacts on sustainability aspects, the Principal Adverse Impact Indicators (PAI) for sustainability reporting by SMEs. Read more

30. January 2024

SAVE THE DATE: Hamburg Sustainability Reporting Forum

The German standard setter DRSC – together with the Sustainable Finance Research Group at the University of Hamburg – organizes a conference on the implementation and further development of the ESRS on 14 and 15 November 2024. Read more