Der Ergebnisbericht gibt einen Überblick über die methodischen Grundlagen der Emissionsmessung von Versicherungsportfolios, grenzt Insurance-Associated Emissions von finanzierten E ...
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Issuing bodies
DAV - Deutsche Aktuarvereinigung [Risk & Regulatio ...
Help shape the digital reporting of the Revised ESRS. EFRAG has released the Draft XBRL Taxonomy and launched a public consultation, open until 11 November 2026.
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Issuing bodies
EFRAG - European Financial Reporting Advisory Grou ...
EFRAG launches a 100-day public consultation on the Exposure Draft of the European Sustainability Reporting Standards for certain non-EU undertakings (ESRS-40a ED), developed as te ...
Date of origin
Issuing bodies
EFRAG - European Financial Reporting Advisory Grou ...
The International Actuarial Association (IAA) is pleased to announce the publication of the International Actuarial Note 200 on the Application of IFRS S2 Climate-Related Disclosur ...
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Issuing bodies
IAA - International Actuarial Association [Sustain ...
The new 2026 List of ESRS Datapoints is now available and brings together all ESRS datapoint definitions to support undertakings in preparing their sustainability statements accord ...
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Issuing bodies
EFRAG - European Financial Reporting Advisory Grou ...
Drawing on publicly available disclosures, this analysis provides a view of how leading institutions are translating climate risk management into investment practice, and why havin ...
Date of origin
Issuing bodies
The Investor Agenda [Risk & Regulation FS, Sustain ...
Insurance Europe and the CFO Forum have responded to EIOPA’s consultation on the review of insurance disclosures under the Taxonomy Disclosures Delegated Act, launched as part of e ...
Date of origin
Issuing bodies
Insurance Europe [Capital Markets & Accounting Adv ...
In unserer Antwort auf die Konsultation zu der Leitlinie der CSDDD begrüßen wir, dass die Europäische Kommission mit der Leitlinie sicherstellen will, dass die Mitgliedsstaaten die ...
Date of origin
Issuing bodies
DAI - Deutsches Aktieninstitut [Capital Markets & ...
Das IDW hat sich am 12.08.2026 an den Konsultationen der European Supervisory Authorities (ESAs) – ESMA, EBA und EIOPA – zur Überarbeitung der Delegierten Verordnung zur Berichters ...
Date of origin
Issuing bodies
IDW - Institut der Wirtschaftsprüfer [Capital Mark ...
In den Stellungnahmen spricht sich das DRSC insbesondere für größtmögliche Erleichterungen zur OpEx-KPI und eine mehrjährige quiet period im Hinblick auf neue Änderungen aus.
Strengthening the EU banking sector, Commission adopts revised sustainability reporting standards, Commissioner Albuquerque engages with the academic community on developing the sa ...
This release is intended to support preparers and other stakeholders in understanding, navigating, and applying the Revised ESRS and Voluntary Standard more effectively.
Date of origin
Issuing bodies
EFRAG - European Financial Reporting Advisory Grou ...
EFRAG supports the enhancement of the SASB Standards and calls for greater consistency, reduced complexity, and enhanced interoperability across sustainability reporting standards.
Date of origin
Issuing bodies
EFRAG - European Financial Reporting Advisory Grou ...