17. December 2025
22nd ASCG Preparer Forum on Electronic Financial Reporting according to ESEF
On 16 December 2025, the 22nd ASCG’s preparer forum on electronic financial reporting according to ESEF was held as a video conference. Read more
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Timeframe
16. December 2025
CSRD: Conclusion of trilogue negotiations on the substance proposal
On 16 December 2025, the EU Parliament voted in favour of the provisional agreement reached on 9 December 2025 between the EU Parliament and the EU Council on the EU Commission's proposal for an amending directive to simplify sustainability reporting in accordance with CSRD and due diligence obligations in accordance with CSDDD. The Committee of Permanent Representatives (COREPER) of the EU Council had already announced on 10 December 2025 that the EU Council would also vote in favour of the provisional agreement if the European Parliament did so. Read more
15. December 2025
Seventh ASCG Preparer Forum on the Implementation of IFRS 18
On 15 December 2025, the ASCG’s preparer forum on the implementation of IFRS 18 Presentation and Disclosure in Financial Statements met for the seventh time. Read more
15. December 2025
EFRAG publishes VSME Supporting Guides
On 11 December 2025, EFRAG published three Supporting Guides for disclosures under the VSME standard, which were identified as particularly challenging during the public consultation and field test of the VSME in spring 2024. Read more
10. December 2025
Sustainability Standards Conference 2026 – Invitation
On 18 May 2026, the third edition of the Sustainability Standards Conference will take place at Goethe University in Frankfurt am Main. Registration for the conference is now open, further information on the programme will follow. Read more
9. December 2025
CSRD: Preliminary agreement reached in trilogue negotiations on the substance proposal
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
IASB publish Exposure Draft ED/2025/1 Risk Mitigation Accounting
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
EFRAG launches ESRS Knowledge Hub
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