GRI publishes Q&A on sustainability reporting in the EU
The Global Reporting Initiative (GRI) has published a document with frequently answered questions on sustainability reporting in the EU.
News and Publications
Report of the May 2024 Emerging Economies Group meeting
by Husam Shareef/in Uncategorized Echo_0 /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.
ESMA updates ESEF reporting manual
by Husam Shareef/in Uncategorized Echo_0 /The European Securities and Markets Authority (ESMA) has published the annual update of its reporting manual on the European Single Electronic Format (ESEF).
Key insights from the 2024 IFRS Foundation Conference
by Husam Shareef/in Uncategorized Echo_0 /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.
Two ESMA documents aimed at consistent sustainability reporting
by Husam Shareef/in Uncategorized Echo_0 /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)'.
IASB completes post-implementation review of the impairment requirements in IFRS 9
by Husam Shareef/in Uncategorized Echo_0 /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.
TNFD publishes sector guidance
by Husam Shareef/in Uncategorized Echo_0 /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.
EFRAG publishes report on connectivity
by Husam Shareef/in Uncategorized Echo_0 /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.
New and revised pronouncements as at 30 June 2024
by Husam Shareef/in Uncategorized Echo_0 /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…
Recordings from the Sustainability Standards Conference 2024
by Husam Shareef/in Uncategorized Echo_0 /Recordings have been published from the Sustainability Standards Conference 2024 that was held on 10 June 2024.