2. October 2024
On 30 September 2024, the Committee of European Auditing Oversight Bodies (CEAOB) released the final guidance on limited assurance on sustainability reporting under the CSRD. The CEAOB previously consulted a draft of these non-binding guidelines from 21 June 2024 to 22 July 2024. Read more
27. September 2024
Together with the Sustainable Finance Research Group at the University of Hamburg and supported by the Sustainable Finance Research Platform, the German standard setter DRSC invites to the Hamburg Forum on Sustainability Reporting. Representatives from politics, practice and academia discuss the implementation and further development of the ESRS. Read more
24. September 2024
On 19 September 2024, EFRAG published the Exposure Draft of the EFRAG Due Process Procedures for the EFRAG Financial Reporting Activities. The Exposure Draft formalizes and specifies the existing due process applied for EFRAG’s financial reporting activities, which were previously only outlined in EFRAG’s Internal Rules. Read more
23. September 2024
The International Auditing and Assurance Standards Board (IAASB) approved the International Standard on Sustainability Assurance 5000 (ISSA 5000) on 20 September 2024. The standard text is currently being finalised, with... Read more
19. September 2024
Following the successful launch in June 2024, the second Sustainability Standards Conference will take place 21 to 22 July 2025. The conference will focus on the implementation and further development of IFRS Sustainability Standards. Current topics in sustainability reporting and financial market communication will be discussed from a regulatory, academic and practical perspective. Read more
18. September 2024
The ASCG invites all interested parties to a public educational event involving representatives of the IASB and EFRAG. The topic of the event will be IFRS 18 Presentation and Disclosure in Financial Statements. Read more
17. September 2024
On 11 September 2024, the 19th ASCG’s preparer forum on electronic financial reporting according to ESEF was held as a video and telephone conference. Read more
5. September 2024
On 5 September 2024, the ASCG submitted a statement on the draft implementing act on public country-by-country reporting (Directive (EU) 2021/2101). Read more