A report with the key messages and points of discussion from the financial and sustainability reporting topics covered at the April 2024 IFASS (International Forum of Accounting Standard Setters) meeting has been issued. Read the report [here].
The [Survey Results document] provides an overview of European constituents’ views on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity (FICE) and these results were considered when finalising EFRAG’s [Feedback Statement].
EFRAG has published a paper [“Connectivity considerations and boundaries of different Annual Report sections”] laying out the conceptual foundations, categories and benefits of connectivity, which is a relatively new concept within authoritative reporting. The paper also analyses reporting boundaries and points to several grey areas on the location of information. It suggests steps to enhance connectivity and lessen…
The German Standard Setter (ASCG) together with the Austrian Standard Setter (AFRAC) and EFRAG, in cooperation with the IASB, will discuss the [IASB’s Exposure Draft ED/2024/3] Contracts for Renewable Electricity. The event will be held virtually and in German. Selected content may be presented in English. If you would like to participate, please register by sending an email…
The Gasperini ESG Awards recognizes outstanding papers and articles on Environmental, Social, and Governance (ESG) matters.
The Commission on ESG’s Annual Conference this year will take place in Paris on 24 November.
The EFFAS Summer School is back for its 13th Edition on 6-7 July 2023 in Lisbon.