9. December 2025
On 9 December 2025, the JURI Committee of the European Parliament and the EU Council of Ministers reached a provisional agreement on the European Commission's proposal for an amending directive to simplify sustainability reporting under CSRD and due diligence obligations under CSDDD. Read more
4. December 2025
On 3 December 2025, the IASB have published for comments the Exposure Draft ED/2025/1 “Risk Mitigation Accounting – Proposed Amendments to IFRS 9 and IFRS 7”. This Exposure Draft is open for comments until 31 July 2026. Read more
4. December 2025
On 4 December 2025, EFRAG launched the ESRS Knowledge Hub, an interactive online platform designed to help undertakings, practitioners and all other sustainability reporting stakeholders in navigating the ESRS and other sustainability reporting materials from EFRAG. Read more
3. December 2025
On 3 December 2025, EFRAG published its technical advice on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) to the European Commission. In addition to the technical advice, a markup version of the changes to the exposure drafts and a summary of the revision (factsheet) were also published. Read more
2. December 2025
On 28 November 2025, the IASB published illustrative examples demonstrating how entities can apply IFRS Accounting Standards when reporting the effects of uncertainties in their financial statements. Read more
1. December 2025
On 27 November 2025, EFRAG published the VSME Digital Template in German, Danish, French, and Italian. The Excel-based digital template enables VSME users to enter their data, perform automatic calculations, and check for consistency. In addition, the digital disclosures can be converted into both machine-readable and human-readable formats using an Excel-to-XBRL converter available on the EFRAG website. Read more
1. December 2025
The Joint Technical Committee (GFA) of the Accounting Standards Committee of Germany (DRSC), together with the Working Group on External Corporate Reporting (AKEU) and the Working Group on Integrated Reporting and Sustainable Management (AKIR) of the Schmalenbach Society for Business Administration have published a joint article on the future of corporate reporting, which highlights the central importance of connectivity – the systematic linking of financial and sustainability-related information. Read more
28. November 2025
On 28 November 2025, the EFRAG Sustainability Reporting Board (SRB) voted on the revision of ESRS Set 1 (Delegated Regulation (EU) 2023/2772) (see recording of the EFRAG SRB meeting). The revisions include a number of changes compared to the consultation drafts, published on 31 July 2025 and the working paper, published on 24 November 2025. Read more
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