News

Timeframe

ISSB publishes IFRS S1 and IFRS S2

Today, the ISSB has published IFRS S1 "General Requirements for Disclosure of Sustainability-related Financial Information" and IFRS S2 "Climate-related Disclosure" Read more

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

1 32 33 34 142