Sustainability

Letzte Aktualisierung: Veröffentlichung 17.06.2026

Letzte Aktualisierung: Veröffentlichung 17.06.2026

The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has today published its Annual Report for 2025.

The European Banking Authority (EBA) today published the first part of its 2024 Annual Report presenting the main achievements and activities of the organisation in fulfilling its ...

Aus unserer Reihe „CSRD-Benchmarking im Finanzsektor 2026“

The European Central Bank (ECB) today published for the fourth time a set of climate-related financial disclosures.

Teil der Eurosystem-weiten Klimaberichterstattung

How did SMEs experience sustainability reporting for the first time? Discover their challenges, lessons learned, and practical advice for other businesses.

Key Takeaways

Consultation period: 12 June 2026 - 24 July 2026  (midnight Brussels time)

EFRAG emphasises the importance of further clarity on the AMI objectives and recommended a phased approach focused on critical GHG accounting matters.

EFRAG will continue updating the tools following the future voluntary delegated act based on VSME to be issued by the European Commission.

On 3 June, Insurance Europe and the European Insurance CFO Forum responded to the European Commission consultation on the ESRS.

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

Artikel in der IRZ, Heft 6, Juni 2026 von Judith Gehrer, Elena Gilles und Cesar Mejia Duque Torres (alle PwC).

Accountancy Europe welcomes the opportunity to respond to the European Commission’s (EC) delegated Regulation that sets the value‑chain cap and introduces a voluntary sustainabilit ...

Accountancy Europe provided feedback to the European Commission’s (EC) draft delegated act with the revised European Sustainability Reporting Standards (ESRS).

PwC International Limited (PwC), on behalf of the PwC network, appreciates the opportunity to provide feedback on the Commission’s proposed amendments to the ESRS Delegated Act.

EFRAG is launching a call for interest to participate in the field test of the draft Non-EU ESRS (N-ESRS) ahead of its public consultation in July 2026. Interested?

In unserer Stellungnahme zum Entwurf des Delegierten Rechtsakts zur Überarbeitung der ESRS der EU Kommission begrüßen wir die Klarstellungen zum Prinzip der Fair Presentation und z ...