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
27. June 2025
We are pleased to present to you the ASCG Annual Report 2024. Read more
27. June 2025
DRSC together with EFRAG invites you to a public, web-based outreach event on the ESRS revision on Thursday, September 18, 2025, 9am–12pm. Read more
24. June 2025
On 23 June 2025, the European Council agreed on its position on the proposal by the European Commission for an amending directive to simplify sustainability reporting in accordance with the CSRD and due diligence obligations in accordance with the CSDDD. Read more
18. June 2025
Following the successful launch last year, the second Sustainability Standards Conference will take place on July 21–22, 2025, at Goethe University Frankfurt. The conference brings together experts from regulation, academia, and practice to discuss current developments in sustainability reporting. Read more
3. June 2025
On June 3, 2025, DRSC submitted a further position paper on the revision of ESRS Set 1 to EFRAG. This paper addresses the need to collect and use primary data, which is – in Germany – a much-discussed ESRS requirement. Read more
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