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Read more: EFRAG Opens Public Consultation on 2027–2029 Sustainability Reporting PrioritiesEFRAG Opens Public Consultation on 2027–2029 Sustainability Reporting Priorities
EFRAG has issued a Request for Input to gather stakeholder feedback on its strategic direction and sustainability reporting priorities from mid-2027 onwards. Strategic Priorities and Scope of Feedback The consultation invites views on where EFRAG can deliver the greatest value as major standard-setting milestones under the Corporate Sustainability Reporting Directive…
Read more: TNFD, SBTN and Nature Positive Initiative Release Aligned Corporate Nature GuidanceTNFD, SBTN and Nature Positive Initiative Release Aligned Corporate Nature Guidance
The Taskforce on Nature-related Financial Disclosures, the Science Based Targets Network, and the Nature Positive Initiative have released aligned updates designed to standardise corporate nature assessment, target-setting, and reporting. Unified measurement framework for corporate nature action On 13 October 2026, the Taskforce on Nature-related Financial Disclosures (TNFD), the Science Based…
Read more: EIOPA Factsheet Outlines Investment Allocations and Cross-Border Exposures of European InsurersEIOPA Factsheet Outlines Investment Allocations and Cross-Border Exposures of European Insurers
The European Insurance and Occupational Pensions Authority has released a factsheet providing details on the asset allocations, market concentrations and geographical distribution of investments held by insurers in the European Economic Area. Geographical Distribution of Securities Assets Total investments held by insurance undertakings in the European Economic Area stood at…
Read more: EBA designates USDC as first significant e-money token in the European UnionEBA designates USDC as first significant e-money token in the European Union
The European Banking Authority has classified USDC as the first significant e-money token under the Markets in Crypto-Assets Regulation, establishing a dual supervisory structure starting on 12 November 2026. Transition to dual regulatory supervision The European Banking Authority (EBA) designated USDC, issued by Circle Internet Financial Europe SAS, as a…
Read more: FRC Issues Thematic Reviews on Financial Instruments and Intangible Value DriversFRC Issues Thematic Reviews on Financial Instruments and Intangible Value Drivers
The Financial Reporting Council (FRC) has published two thematic reviews designed to assist companies in improving the quality, clarity, and decision-usefulness of their corporate reporting. Reporting on Intangible Value Drivers The FRC examined corporate disclosures regarding intangible value drivers, recognising that contemporary business models depend heavily on assets such as…
Read more: ESMA Data Reveals Sustained Growth in Cross-Border Investment ServicesESMA Data Reveals Sustained Growth in Cross-Border Investment Services
The European Securities and Markets Authority, in cooperation with national competent authorities, has published its annual analysis of cross-border investment services, revealing significant growth in retail client activity across 30 EU and EEA jurisdictions during 2025. Retail client expansion and firm participation Data gathered across the EU and EEA shows…
Read more: AASB Partners with Accounting Bodies for AASB S2 Climate Disclosure WorkshopsAASB Partners with Accounting Bodies for AASB S2 Climate Disclosure Workshops
The Australian Accounting Standards Board, Chartered Accountants Australia New Zealand, and CPA Australia have launched a joint series of in-person workshops across Australia focused on greenhouse gas emissions measurement and climate-related financial reporting. Practical Support for AASB S2 Climate Disclosures The nationwide workshop series is scheduled during October and November…
Read more: FRC Issues Guidance to Support Early Adoption of Revised ISA (UK) 700FRC Issues Guidance to Support Early Adoption of Revised ISA (UK) 700
The Financial Reporting Council has published a Staff Guidance Note to assist audit firms choosing to adopt revised ISA (UK) 700 early, ahead of its mandatory effective date in December 2026. Guidance to Assist Early Adopters On 13 October 2026, the Financial Reporting Council released a Staff Guidance Note designed…
Read more: ESMA Outlines 2026 European Common Enforcement Priorities for Listed IssuersESMA Outlines 2026 European Common Enforcement Priorities for Listed Issuers
The European Securities and Markets Authority has published its European Common Enforcement Priorities for the 2026 annual financial reports of listed issuers. Focus areas across financial and sustainability reporting The priorities detail specific focus areas across IFRS financial statements, sustainability statements under the European Sustainability Reporting Standards, and European Single…
Read more: European Supervisory Authorities Outline Cross-Sectoral Priorities for 2027European Supervisory Authorities Outline Cross-Sectoral Priorities for 2027
The Joint Committee of the European Supervisory Authorities has published its Annual Work Programme for 2027, setting out primary focus areas to manage cross-sectoral risks and enhance supervisory coordination across the European Union's financial sector. Key Focus Areas for EU Financial Supervision The Joint Committee, which brings together the European…
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