Sustainability

23. September bis 9. Dezember 2026 jeweils von 13 bis 14 Uhr

Was der Omnibus für das Risikomanagement bedeutet

Commission adopts revised sustainability reporting standards, Commissioner Albuquerque engages with the academic community on developing the savings and investments union

On 3 July 2026, the European Commission (EC) published the delegated act containing the revised European Sustainability Reporting Standards (‘ESRS (2026)’).

Unter dem Titel "Aktuelles Stichwort" veröffentlichen wir regelmäßig kompakte Einordnungen zu unterschiedlichen Themen. Die neuesten Beiträge der Reihe finden Sie hier.

Statement

Was jetzt zu prüfen ist – und was die Berichterstattung so komplex macht.

Consultation Response

The European Commission has today adopted revised European sustainability reporting standards (ESRS) and a voluntary reporting standard for smaller companies.

(COM(2025) 841 final — 2025/0361(COD))

Zwischen ambitionierten Klimazielen und Bürokratiebelastung ringen Politik, Wirtschaft und Finanzbranche um praktikable Lösungen

EFRAG publishes the 2026 edition of the State of Play Report, providing an evidence-based assessment of sustainability reporting practice over 900 assured 2025 sustainability state ...

EIOPA’s draft proposals aim to increase transparency, simplify reporting, and better align insurers’ Taxonomy-related reporting requirements with other sustainable finance framewor ...

The European Banking Authority (EBA) today published a Discussion Paper on certain key performance indicators (KPIs) and other aspects of the Disclosures Delegated Act, under Artic ...

The consultation builds on recent simplification efforts under the Commission’s Omnibus package and aims to support the broader review of Taxonomy reporting, focusing on simplifyin ...

Grundsätzlich begrüßt das IDW die Initiative, die Weiterentwicklung der Unternehmensberichterstattung hin zu einer stärkeren „Connectivity“ voranzutreiben.

Deadline extended! The Call for Expression of Interest is now open until 8 July. Register to participate in EFRAG's field test of the Exposure Draft ESRS for Third Country Undertak ...

Aus unserer Blogreihe „Nachweisbar“

Onset of Mandatory Sustainability Requirements Begins to Impact Global Reporting, Study by IFAC, AICPA and CIMA Finds

Jenny Bofinger-Schuster (ISSB-Mitglied) und Georg Lanfermann (Präsident des DRSC) hießen die Teilnehmer der Online-Veranstaltung willkommen und ordneten die Vorschläge des ISSB zur ...