EFRAG launches the public consultation on the Exposure Draft ESRS for listed SMEs (ESRS LSME ED) and the Exposure Draft for the voluntary reporting standard for non-listed SMEs (VSME ED).
Si è tenuto oggi a Roma il convegno sull’applicazione degli standard di rendicontazione sulla sostenibilità promosso dall’Organismo Italiano di Contabilità (OIC) congiuntamente con l’EFRAG.
L’OIC, in collaborazione con l’EFRAG, ha organizzato il joint outreach “Reporting di sostenibilità – Standard e linee guida: lo stato dell’arte”.
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
L’OIC invita a partecipare all’evento “Reporting di sostenibilità – Standard e linee guida: lo stato dell’arte” che si terrà il 22 gennaio 2024, dalle 10.
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.
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
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
The Commission Regulation (EU) No 2023/2772 of 31 July 2023, published in the Official Journal of the European Union L series on 22 December 2023, adopts sustainability reporting standards (ESRS) The Regulation shall apply from 1 January 2024 for financial years beginning on or after 1 January 2024.