The European Financial Reporting Advisory Group (EFRAG) has published its Final Comment Letter on the International Accounting Standards Board (IASB)’s Exposure Draft (ED) on “Climate-related and Other Uncertainties in the Financial Statements – Proposed Illustrative Examples”.
We’re back after an amazing three days in Madrid at Data Amplified 2024. We enjoyed an incredible range of fresh ideas, updates and discussions.
Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, delivered a compelling keynote at Data Amplified 2024, highlighting the progress and some of the challenges surrounding the EU’s flagship sustainability initiative, the Corporate Sustainability Reporting Directive (CSRD).
EFRAG has issued a Draft Comment Letter (DCL) in response to the IASB’s Exposure Draft on Climate-related and Other Uncertainties in the Financial Statements – Proposed Illustrative Examples.
Last week the European Financial Reporting Advisory Group (EFRAG) published the XBRL taxonomy to accompany the first set of European Sustainability Reporting Standards (ESRS Set 1), supporting the digital tagging of sustainability statements.
Earlier this month, the European Financial Reporting Advisory Group (EFRAG) published its Final Comment Letter on the IASB’s Exposure Draft (ED) ED/2024/1, focusing on Business Combinations—Disclosures, Goodwill, and Impairment. EFRAG supports improving investor information on acquisitions but has reservations about some proposed amendments.
EFRAG has launched a newly designed website as of 24 July, enhancing user experience and accessibility. This platform now offers streamlined navigation, making it easier for stakeholders to access essential resources and updates.
Last week the European Financial Reporting Advisory Group (EFRAG) published Connectivity considerations and boundaries of different Annual Report sections, a paper which forms part of EFRAG’s research project on the interplay between financial and sustainability reporting.
The Taskforce on Nature-related Financial Disclosures (TNFD) and the European Financial Reporting Advisory Group (EFRAG) recently released a correspondence mapping of the European Sustainability Reporting Standards (ESRS) and TNFD’s recommended disclosures.
Last week EFRAG published the final versions of its first three ESRS Implementation Guidance (IG) documents: EFRAG IG 1 Materiality Assessment, EFRAG IG 2 Value Chain, and EFRAG IG 3 ESRS Datapoints.
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