News

14. June 2023

CSRD: Document comparison for ESRS consultation

On 9 June 2023, the European Commission published the consultation draft of the delegated act regarding Set 1 of the European Sustainability Reporting Standards (ESRS). The ASCG Secretariat provides document comparisons in several packages between EFRAG's ESRS drafts of November 2022 with the European Commission's ESRS consultation drafts. The first set comprises comparisons for ESRS 1 (General requirements) and ESRS 2 (General disclosures). Read more

13. June 2023

EU Environmental Taxonomy: New delegated acts published

On 13 June 2023, the European Commission published two delegated acts to the EU Environmental Taxonomy Regulation (Regulation (EU) 2020/852 ). At the same time, a draft FAQ document on the application of the minimum safeguards according to Article 18 of the Environmental Taxonomy Regulation and other documents on the Sustainable Finance Initiative of the European Commission were published. Read more

12. June 2023

Technical Committee meetings in June 2023 – agenda and meeting papers

The agenda and the first papers of the Technical Committee meetings on 15th and 16th June 2023 are available for download. Read more

9. June 2023

European Commission consults on first delegated act on ESRS, deadline 7 July 2023

On 9 June 2023 the European Commission (COM) has issued its draft delegated act on Set 1 of European Financial Reporting Standards (ESRS). Read more

9. June 2023

17th meeting of the Financial Reporting Technical Committee- results

The results of the 17th meeting of the Financial Reporting Technical Committee are available for download. Read more

8. June 2023

17th meeting of the Sustainability Reporting Technical Committee- results

The results of the 17th meeting of the Sustainability Reporting Technical Committee are available for download. Read more

5. June 2023

EFRAG consults on its Comment Letters on the ISSB’s Agenda Consultation and the ISSB’s proposed methodology for enhancing the international applicability of the SASB Standards

On 2 June the European Financial Reporting Advisory Group (EFRAG) published its preliminary views on the ISSB’s consultation on future Agenda Priorities as well as on the ISSB’s proposed methodology for enhancing the international applicability of the SASB Standards. Read more

2. June 2023

IASB proposes amendments to the IFRS for SMEs in the context of the OECD Pillar Two income taxes

The International Accounting Standards Board (IASB) has proposed amendments to the IFRS for SMEs Standard to align with similar amendments to IAS 12 Income Taxes. Read more