Following last week’s publication of EFRAG’s research conclusions on the status of climate-related risk reporting in financial statements, the International Accounting Standards Board (IASB) has announced next steps to follow up on recommendations.
EFRAG recently published insights into the International Accounting Standards Board’s (IASB) project on climate-related risks in the financial statements. The briefing covers key findings from EFRAG’s outreach and reviews of European companies’ reporting of climate-related risks.
EFRAG (European Financial Reporting Advisory Group) has released its final comment letters addressing two significant ISSB (International Sustainability Standards Board) consultations: Agenda Priorities and the Internationalisation of SASB (Sustainability Accounting Standards Board) Standards.
Sue Lloyd, Vice-Chair of the ISSB, recently gave an overview of developments in sustainability reporting. Looking to the future, she acknowledged the importance of digital reporting in interoperability.
The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) have issued a statement confirming a high level of interoperability between their respective sustainability reporting standards.
In a public meeting of the European Financial Reporting Advisory Group’s Sustainability Reporting Board (EFRAG SRB) held in early July, Commissioner Mairead McGuinness outlined areas of attention for the EFRAG Sustainability Reporting Pillar.
Guest blog by Jacques Urlus, Chairman of the XBRL Netherlands Foundation. EFRAG has announced that the first final version of its taxonomy for ESG information will be released at the end of September. That leaves 14 months for the first listed companies to release their formatted annual reports containing the tagged ESG information.
The European Financial Reporting Advisory Group (EFRAG) has published a summary of the main feedback received on a recent Discussion Paper looking into how to achieve better information on intangibles in financial reports.
The EFRAG General Assembly has approved updates to its Due Process Procedures for Sustainability Reporting Standard Setting (DPP) to align them with the final provisions contained in the Corporate Sustainability Reporting Directive (CSRD).
The European Financial Reporting Advisory Group (EFRAG) recently published the basis for conclusions which accompany the first set of draft European Sustainability Reporting Standards (ESRS), submitted to the European Commission in November 2022.
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