EFRAG held its EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG) meeting on Thursday; 12 September 2024. To watch the recording of the meeting session, here. The agenda of the meeting and supporting documents of the meeting, here.
EFRAG held its EFRAG Financial Reporting Technical Expert Group on the Consultative Forum of Standard Setters (EFRAG FR TEG-CFSS) meeting on Thursday; 12 September 2024. To watch the recording of the meeting session, here. The agenda of the meeting and supporting documents of the meeting, here.
EFRAG is seeking candidates from civil society and the impact investment sector with strong technical expertise in European Sustainability Reporting Standards (ESRS) and sustainability reporting within the banking, capital markets, and insurance sectors. The selected candidates will join EFRAG’s Sustainability Reporting (SR) Financial Institutions (FI) Advisory Panels, which were launched on 28 February 2024. These…
On 30 August 2024, EFRAG published the XBRL for ESRS Set 1, enabling digital tagging of ESRS sustainability statements. For more information [here].
EFRAG is seeking candidates for its Financial Reporting Technical Expert Group (FR TEG). Applications are open until October 31, 2024, Positions starting on April 1, 2025, for a term of one or two years. Candidates should have: Strong technical expertise, Experience with IFRS, The ability to work independently and in the public interest, Good English…
The workshop will focus on whether the Revised LSME still meets investors’ needs and gather technical input to refine the standard. To read more or participate in the workshop – [Here]
EFRAG has released its final comment letter on the IASB’s Exposure Draft Contracts for Renewable Electricity. EFRAG supports the IASB’s efforts to address the increasing prevalence of Power Purchase Agreements in line with the European Green Deal, but makes suggestions regarding scope, own-use assessment, disclosure requirements and hedge accounting requirements. For more information – [Here]
EFRAG released 23 new Explanations to be added to its Compilation of Technical Explanations to assist stakeholders in the implementation of the ESRS via the EFRAG ESRS Q&A Platform. The Compilation of Explanations now includes a total of 93 explanations released between January and July 2024. These responses are provided as part of EFRAG’s role as a technical advisor to…
This report provides insights on the main achievements of the organisation in the past year and the important developments that took place for both the financial and sustainability reporting fields in the first half of 2024. For more information – [Here]
While thanking the IASB for its efforts to improve disclosure requirements in IFRS 3 & IAS 36, EFRAG also provides recommendations and concerns following feedback from its constituents. EFRAG’s Final Comment Letter [here]. For more information – [here]
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