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Accountancy Europe issues ESAP factsheet

IAASB: Applying materiality under ISSA 5000

European Commission adopts simplified ESRS

Updated standards to take effect from 2027, with revisions estimated to save EU companies €4.7bn over four years

EFRAG sends "signal" - SRB says non-EU companies should report global impacts

Draft EU sustainability standards for third-country groups approved for consultation, but concerns over proposed 'mixed approach' will be communicated to Commission

50 years on, OECD finds companies still falling short on due diligence

Review of 10,000 firms highlights gap between commitments and implementation

EFRAG reviews second year ESRS disclosures

EIOPA consults on revised sustainability reporting rules for insurance firms

TNFD seeks views on nature-related risk assessment and scenario analysis

New Zealand proposes roadmap for ISSB-aligned requirements

ISSB closes in on nature exposure draft

Board to approve draft practice statement, having confirmed requirements, defintions and references to other frameworks