8. February 2024
On 8 February 2024, EFRAG published the draft XBRL taxonomy for Set 1 of the European Sustainability Reporting Standards (ESRS, Delegated Regulation (EU) 2023/2772) and the draft XBRL taxonomy for reporting in accordance with the Taxonomy Regulation (Delegated Regulation (EU) 2021/2178) Read more
7. February 2024
The agenda and the papers of the 25th meeting of the Financial Reporting Technical Committee on 16th February 2024 are available for download. Read more
6. February 2024
On 6 February 2024, EFRAG released the first set of twelve explanations to the European Sustainability Reporting Standard (Delegated Regulation (EU) 2023/2772), which specify the reporting obligations of the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464) on sustainability reporting. Read more
5. February 2024
Today, the ASCG has submitted its comment letter on the two tentative agenda decisions (TAD) taken by the IFRS Interpretations Committee in its November 2023 meeting. Read more
1. February 2024
After the ASCG had already commented on the two implementation guidance drafts regarding the materiality analysis and the value chaintwo weeks ago, the feedback on Draft IG 3 List of ESRS Datapoints was submitted to EFRAG. Read more
30. January 2024
DRSC/RNE pilot group "SME Reporting" presents contribution to the discussion on indicators for adverse impacts on sustainability aspects, the Principal Adverse Impact Indicators (PAI) for sustainability reporting by SMEs. Read more
30. January 2024
The German standard setter DRSC – together with the Sustainable Finance Research Group at the University of Hamburg – organizes a conference on the implementation and further development of the ESRS on 14 and 15 November 2024. Read more
25. January 2024
The results of the 24th meeting of the Sustainability Reporting Technical Committee are available for download. Read more