8. May 2025
Third ASCG Preparer Forum on the Implementation of IFRS 18
On 6 May 2025, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the third time. Read more
News
Timeframe
2. May 2025
ESMA issues guidelines on the enforcement of sustainability information
On 29 April, the European Securities and Markets Authority (ESMA) issued the final Guidelines on Enforcement of Sustainability Information (GLESI) in all official EU languages. These are aimed at the national competent authorities (BaFin in Germany) that are responsible for the enforcement of sustainability information. Read more
29. April 2025
ISSB consults on amendments to IFRS S2 until 27 June 2025
On 28 April, the ISSB has published the exposure draft Amendments to Greenhouse Gas Emissions Disclosures Proposed to IFRS S2 for public consultation. Read more
25. April 2025
EFRAG adopts work plan to simplify ESRS Set 1
After a first draft of the work plan to simplify ESRS Set 1 was not approved by the EFRAG Sustainable Standards Board (SRB) before the Easter holidays, the SRB adopted a final version on 25 April 2025. Read more
17. April 2025
‘Stop the Clock’ initiative of Omnibus 1: Publication in the EU Official Journal
On 16 April 2025, Directive (EU) 2025/794 on the so-called ‘stop-the-clock’ initiative was published in the EU Official Journal. The EU member states are required to transpose the EU directive into national law until 31 December 2025. Read more
15. April 2025
DRSC Position paper on the Revision of ESRS Set 1
Today, the DRSC has submitted its Position paper on the Revision of ESRS Set 1 to EFRAG. The paper outlines ten initial ideas developed by the Sustainability Reporting Technical Committee based on feedback received from preparers, auditors and other stakeholders. Read more
15. April 2025
‘Stop the Clock’ proposal of Omnibus 1: Approval by the EU Council
On 14 April 2025, the EU Council approved a text on the so-called ‘Stop the Clock’ proposal, after the EU Parliament had already approved it on 3 April 2025. This means that the EU Directive can be published in the EU Official Journal. Read more
15. April 2025
Deloitte & DRSC: Study on sustainability reporting practice – second update
The second update on the interim results of the study on sustainability reporting for the year 2024 conducted jointly by Deloitte and the DRSC is now available. Read more