30. January 2026
Anticipated financial effects: DRSC submission to TIG
On 29 January 2026, the DRSC sent a submission to the Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) of the IFRS Foundation. Read more
News
Timeframe
16. January 2026
ESRS revision: DRSC submits comment letter to the German federal ministry of justice BMJV
On 16 January 2026, the DRSC submitted a comment letter to the Federal Ministry of Justice and Consumer Protection (BMJV) on the final EFRAG technical advice for the ESRS revision, following a consultation request from the BMJV on 19 December 2025. Read more
8. January 2026
Taxonomy Regulation: Delegated act published in the Official Journal of the EU
On 8 January 2026, a new delegated act on the Taxonomy Regulation (Regulation (EU) 2020/852) was published in the Official Journal of the EU. The delegated act consists of Delegated Regulation (EU) 2026/73 with 16 annexes, which amends the delegated act on reporting (Delegated Regulation (EU) 2021/2178), the delegated act on the two climate-related environmental objectives (Delegated Regulation (EU) 2021/2139) and the Delegated Regulation on the four non-climate-related environmental objectives (Delegated Regulation (EU) 2023/2486). Read more
23. December 2025
Public Country-by-Country Reporting (pCbCR): XBRL taxonomy published
On 22 December 2025, the European Commission published an XBRL taxonomy for the report on income tax information and a report generator. Read more
18. December 2025
ISSB launches standard-setting on nature-related risks and opportunities
The International Sustainability Standards Board (ISSB) has reaffirmed its decision—already announced in a press release on 7 November 2025—to advance its work on nature-related risks and opportunities. The aim is to better address investors’ information needs and to more firmly embed nature-related aspects in global sustainability reporting. Read more
18. December 2025
Connectivity in Reporting – EFRAG Publishes Discussion Paper
On 17 December 2025, the European Financial Reporting Advisory Group (EFRAG) published a comprehensive Discussion Paper entitled “Connectivity of Financial and Sustainability Reporting.” Spanning more than 100 pages, the document explores how financial and sustainability reporting can be effectively connected, contributing to a more holistic approach to corporate reporting. Read more
18. December 2025
SAVE THE DATE: Hamburg Forum on Sustainability Reporting 2026
Following the successful events of the past two years, the German Accounting Standards Committee (DRSC) and the Sustainable Finance Research Group at the University of Hamburg invite you to the Hamburg Forum on Sustainability Reporting 2026. Read more
17. December 2025
Taxonomy Regulation: Draft FAQs published
On 17 December 2025, the European Commission published draft FAQs to clarify questions regarding the Taxonomy Regulation (Regulation (EU) 2020/852) and the associated delegated acts. Read more