News and Publications

GRI publishes Q&A on sustainability reporting in the EU

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The Global Reporting Initiative (GRI) has published a document with frequently answered questions on sustainability reporting in the EU.
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Report of the May 2024 Emerging Economies Group meeting

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The 27th meeting of the IASB's Emerging Economies Group (EEG) was held on 28–29 May 2024. The IASB has published a full report of the meeting.
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ESMA updates ESEF reporting manual

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The European Securities and Markets Authority (ESMA) has published the annual update of its reporting manual on the European Single Electronic Format (ESEF).
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Key insights from the 2024 IFRS Foundation Conference

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The 2024 IFRS Foundation Conference was held in London on 24–25 June 2024 and featured a gathering of over 400 delegates from 60 countries. The conference provided perspectives on financial reporting and sustainability disclosure standards as well as insights from industry experts.
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Two ESMA documents aimed at consistent sustainability reporting

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The European Securities and Markets Authority (ESMA) has published a 'Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI)' and a 'Public Statement on the first application of the European Sustainability Reporting Standards (ESRS)'.
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IASB completes post-implementation review of the impairment requirements in IFRS 9

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The IASB has completed its post-implementation review of the impairment requirements in IFRS 9 'Financial Instruments'. The summary report published today shows that the standard works as intended and provides useful information to users of financial instruments.
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TNFD publishes sector guidance

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The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first set of additional sector guidance. The guidance includes recommended sector-specific metrics for disclosure in line with the TNFD recommendations published in September 2023.
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EFRAG publishes report on connectivity

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EFRAG has published a paper titled 'Connectivity considerations and boundaries of different Annual Report sections' that sets out the conceptual foundations, categories and benefits of connectivity.
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New and revised pronouncements as at 30 June 2024

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Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 June 2024. This listing can be used to perform a quick check that new financial and sustainability reporting requirements such as new and revised accounting and sustainability disclosure standards and interpretations, and amendments to standards…
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Recordings from the Sustainability Standards Conference 2024

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Recordings have been published from the Sustainability Standards Conference 2024 that was held on 10 June 2024.
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