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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…
Read more: EBA Proposes Updated Technical Standards for Central Securities DepositoriesEBA Proposes Updated Technical Standards for Central Securities Depositories
The European Banking Authority has published a final report proposing draft amendments to regulatory technical standards regarding prudential requirements for central securities depositories and designated credit institutions that offer banking-type ancillary services. CSDR Refit Framework and Systemic Risk Management The draft amendments respond to regulatory modifications introduced by the Central…
Read more: EBA Issues Final Technical Package for Reporting Framework Version 4.4EBA Issues Final Technical Package for Reporting Framework Version 4.4
The European Banking Authority has published the final technical package for version 4.4 of its reporting and disclosure framework. The release delivers phase one of the technical implementation, incorporating IFRS 18 reporting requirements, Pillar 3 ESG disclosures, and targeted supervisory amendments. Scope and Phase One Deliverables The first phase of…
Read more: TNFD issues final nature guidance for technology and communications sectorTNFD issues final nature guidance for technology and communications sector
The Taskforce on Nature-related Financial Disclosures has released its final sector guidance for technology and communications, establishing a framework to assess nature-related dependencies, impacts, risks and opportunities across digital infrastructure and hardware supply chains. Framework structure and coverage across digital value chains The new guidance applies across the technology and…
Read more: ESMA Issues Guidance on Sustainability Impact and Climate Transition ClaimsESMA Issues Guidance on Sustainability Impact and Climate Transition Claims
The European Securities and Markets Authority has published two thematic notes providing practical guidance on sustainability-related impact and climate transition claims across financial instruments. Clarity Requirements for Impact Claims The European Securities and Markets Authority (ESMA) has released two thematic notes covering sustainability-related claims within financial markets. The publications focus…
Read more: EFRAG Issues August and September Update Covering Revised ESRS and Technical ConsultationsEFRAG Issues August and September Update Covering Revised ESRS and Technical Consultations
EFRAG has published its August and September Update, summarizing recent technical decisions, public consultations, regulatory developments, and organizational updates across financial and corporate sustainability reporting. Overview of Technical Activities and Governance The latest EFRAG Update outlines key public technical discussions, institutional decisions, future events, and open positions within the organization.…
Read more: EFRAG Opens Tender for ESRS Education and Certification Platform InfrastructureEFRAG Opens Tender for ESRS Education and Certification Platform Infrastructure
EFRAG has launched a Call for Tenders to design and implement a digital Education and Certification Platform to be integrated into the EFRAG ESRS Knowledge Hub. The system aims to support sustainability reporting professionals working with Revised European Sustainability Reporting Standards (ESRS) and related reporting frameworks. Platform Scope and Functional…
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