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Page 12 of 198

15 January 2024

Newsletter – December 2023

In questo numero:   IFRS Foundation – Riunione IASB – Riunione International Sustainability Standards Board – Documenti pubblicati   EFRAG – Riunioni Financial Reporting Board – Riunioni Financial Reporting Technical Expert Group – Riunione Sustainability Reporting Board – Riunione Sustainability Reporting TEG – Documenti pubblicati   UNIONE EUROPEA   OIC – Attività nazionale

22 December 2023

EFRAG published its first three draft ESRS Implementation Guidance documents for public feedback

EFRAG has published its first three draft ESRS Implementation Guidance documents for public feedback: – Draft EFRAG IG 1: Materiality assessment implementation guidance – Draft EFRAG IG 2: Value chain implementation guidance – Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance + explanatory note Stakeholders can provide feedback till 2 February 2024.

22 December 2023

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups

22 December 2023

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 regarding the adjustments of the size criteria for undertakings

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups

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