Hot on the heels of its January release, the European Financial Reporting Advisory Group (EFRAG) has issued a further batch of three working papers on draft sustainability reporting standards.
The European Securities and Markets Authority (ESMA) recently published its Sustainable Finance Roadmap for 2022-2024.
The European Financial Reporting Advisory Group (EFRAG) continues to steam ahead in the development of sustainability disclosure standards.
The European Commission has announced, in a letter to the European Parliament and the Council of the EU, that implementation of the second stage of the Sustainable Finance Disclosure Regulation (SFDR) will be pushed back to 1 January 2023.
The International Federation of Accountants (IFAC) has published its vision for high-quality assurance of sustainability information.
Those interested in the development of European sustainability reporting standards may like to get their teeth into a detailed five-month status report outlining activities and progress to-date, recently published by the European Financial Reporting Advisory Group (EFRAG).
The European Financial Reporting Advisory Group (EFRAG) is creating a new sustainability reporting pillar within its governance structure, alongside its existing financial reporting pillar, and as part of this process is therefore seeking new EFRAG Member Organisations.
The International Federation of Accountants (IFAC) has recently published a report highlighting the benefits of measuring, using and reporting sustainability information for small businesses and their advisers.
At the same time as it announced the creation of the International Sustainability Standards Board (ISSB) at COP26, the International Financial Reporting Standards (IFRS) Foundation also published prototype climate and general sustainability disclosure requirements.
We were interested to note that Japan’s Financial Accounting Standards Foundation (FASF) has revised its organisational charter to include sustainability reporting standards in its purpose and business, in addition to accounting standards.
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