Tag: reporting standards 2025

The European Financial Reporting Advisory Group (EFRAG) has released revised and significantly simplified Exposure Drafts of the European Sustainability Reporting Standards (ESRS), marking a...

In a significant step towards enhancing transparency in climate-related financial disclosures, the IFRS Foundation has released a pivotal guide titled "Applying IFRS S1 when reporting only climate-related disclosures in accordance with IFRS S2."