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Read more: ESMA Proposes Simplifications to EU Taxonomy Key Performance IndicatorsESMA Proposes Simplifications to EU Taxonomy Key Performance Indicators
The European Securities and Markets Authority has published a Final Report offering technical advice to the European Commission aimed at streamlining reporting under the Taxonomy Disclosures Delegated Act. Proposed Simplifications to Key Performance Indicators The European Securities and Markets Authority recommends narrowing the scope of mandatory operating expenditure key performance…
Read more: Sustainability Award 2026: Generation Impact Global Brings AI and ESG Data Innovation to Italian BusinessesSustainability Award 2026: Generation Impact Global Brings AI and ESG Data Innovation to Italian Businesses
At the sixth edition of the Sustainability Award in Milan, Generation Impact Global contributed its technology to an initiative recognising Italian companies for measurable sustainability performance, while introducing new opportunities to simplify ESG data management through artificial intelligence. On 15 October 2026, Palazzo Mezzanotte, home of the Italian Stock Exchange…
Read more: European Commission Proposes Climate Resilience Law to Address Physical RisksEuropean Commission Proposes Climate Resilience Law to Address Physical Risks
The European Commission has introduced a European climate resilience law designed to establish a systemic risk management framework across public authorities, enterprises, and local communities following severe weather events in 2026. Proactive Risk Management Framework Following severe wildfires and droughts during the summer of 2026, the European Commission has put…
Read more: EIOPA Staff Paper Outlines Four-Pillar Framework for Behavioral Insights in SupervisionEIOPA Staff Paper Outlines Four-Pillar Framework for Behavioral Insights in Supervision
The European Insurance and Occupational Pensions Authority has published a staff paper introducing a four-pillar framework to help supervisory authorities integrate behavioral insights into conduct of business supervision. Four Pillars of Behavioral Integration The staff paper sets out four fundamental building blocks for embedding behavioral insights into supervisory activities. These…
Read more: Platform on Sustainable Finance Issues Recommendations on Non-EU ESRS FrameworkPlatform on Sustainable Finance Issues Recommendations on Non-EU ESRS Framework
The Platform on Sustainable Finance, an advisory body to the European Commission, has released a statement regarding the Exposure Draft European Sustainability Reporting Standards for non-EU companies, known as ESRS 40-a. Core Recommendations for Non-EU Reporting The statement addresses the Exposure Draft standards developed by EFRAG in accordance with Article…
Read more: IAASB Consults on Revisions to Core Risk-Based Auditing Standards ISA 330, ISA 500, and ISA 520IAASB Consults on Revisions to Core Risk-Based Auditing Standards ISA 330, ISA 500, and ISA 520
The International Auditing and Assurance Standards Board (IAASB) has issued proposed revisions to three foundational auditing standards: ISA 330, ISA 500, and ISA 520. The interconnected updates aim to strengthen risk-based audits, enhance judgments around audit evidence, and adapt procedures to technological innovation. Core Changes Across the Standards The proposed…
Read more: EFRAG, EFFAS Benelux and IASB to Host Joint Hybrid Event on IFRS 18 and Reporting ProjectsEFRAG, EFFAS Benelux and IASB to Host Joint Hybrid Event on IFRS 18 and Reporting Projects
EFRAG, EFFAS Benelux and the International Accounting Standards Board will host a hybrid event on 2 December 2026 to examine incoming changes under IFRS 18 and review ongoing developments in financial and sustainability reporting. Presentation and Disclosure Changes Under IFRS 18 The first part of the event focuses on the…
Read more: Australian Accounting Standards Board Issues AASB 20 on Regulatory Assets and LiabilitiesAustralian Accounting Standards Board Issues AASB 20 on Regulatory Assets and Liabilities
The Australian Accounting Standards Board has issued AASB 20 Regulatory Assets and Regulatory Liabilities, establishing financial reporting rules for rate-regulated entities. The standard applies to organisations where a regulator determines the timing and amount charged for goods or services, such as energy and water utilities. Scope and Mechanism of AASB…
Read more: SEC Outlines Fiscal Year 2027 Examination Priorities for Capital MarketsSEC Outlines Fiscal Year 2027 Examination Priorities for Capital Markets
The US Securities and Exchange Commission has published its Division of Examinations' priorities for Fiscal Year 2027, highlighting key risk areas across more than 34,000 registered financial entities. Scope and Supervisory Objectives Published on 23 October 2026, the annual report outlines key supervisory focus areas to promote compliance, prevent fraud,…
Read more: EFRAG Releases Summary Report on SME Voluntary Sustainability Standard Outreach EventEFRAG Releases Summary Report on SME Voluntary Sustainability Standard Outreach Event
EFRAG has published the summary report from its outreach event, 'From VSME to the Voluntary Standard: A Practical Approach to Sustainability Reporting', held on 9 October 2026 in Brussels. The publication provides takeaways and practical guidance to assist small and medium-sized enterprises in navigating sustainability reporting. Event Scope and Key…
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