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Save the Date: Sustainability Standards Conference 2024

In cooperation with the IFRS Foundation and the International Sustainable Standards Board (ISSB), the German Standard-Setter DRSC, Goethe University Frankfurt, and the Leibniz Institute for Financial Research SAFE are organising an annual conference on the implementation and further development of IFRS Sustainability Standards. Read more

IASB publish Exposure Draft for Amendments to IAS 32

Today, the IASB have published the Exposure Draft ED/2023/5 Financial Instruments with Characteristics of Equity. The ED proposes amendments to IAS 32, as well as to IFRS 7 and IAS 1, affecting the distinction between equity and debts Read more

ESMA: Publication of notes on the Environmental Taxonomy Regulation and SFDR

On 22 November 2023, the European Securities and Markets Authority (EMSA) published three documents with notes on key concepts of the EU framework on sustainable finance, focusing in particular on the Taxonomy Regulation (Regulation (EU) 2020/852) and the SFDR (Regulation (EU) 2019/2088). ESMA emphasises that the notes are not to be understood as guidelines on the application of EU provisions. Read more

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