15. January 2025
On 15 January 2025, the sixth version of the European Commission’s Delegated Regulation (EU) 2025/19 of 26 September 2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format (ESEF) was published in the Official Journal of the European Union. Read more
9. January 2025
On 8 January 2025, the Platform on Sustainable Finance published a draft report with recommendations on the inclusion of new economic activities in the taxonomy and the amendment of technical screening criteria for economic activities already included. Read more
31. December 2024
On December 30, 2024, the ASCG issued its comment letter to EFRAG on EFRAG's Exposure Draft Due Process Procedures for the EFRAG Financial Reporting Activities. Read more
27. December 2024
Shortly before Christmas, EFRAG published another five explanations on the ESRS. These cover the ESRS requirements for reporting on Climate Change mitigation and adaptation targets and on Biodiversity and Ecosystems. Read more
19. December 2024
Today, the IFRS Foundation Trustees have published proposed updates to the Due Process Handbook (Handbook) to reflect the creation of the ISSB in 2021. The Handbook describes the process the Foundation’s standard-setting boards—the IASB and the ISSB—follow in their development, maintenance and application support of IFRS Standards. Read more
18. December 2024
Today, the IASB published amendments to IFRS 9 and IFRS 7. These amendments and clarifications relate to the accounting for power purchase agreements. Read more
18. December 2024
On 17 December 2024, EFRAG submitted the VSME (Voluntary ESRS for Small and Medium-sized Enterprises) to the European Commission. EFRAG will publish a series of support material and organise public events in 2025 to support the application of the VSME. Read more
16. December 2024
On 13 December 2024, the European Securities and Markets Authority (ESMA) launched a consultation on amending the Regulatory Technical Standards (RTS) of the ESEF Regulation (Delegated Regulation (EU) 2019/815) and the EEAP Regulation (Delegated Regulation (EU) 2016/1437). Comments can be submitted until 31 March 2025. Read more