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Update externe verslaggeving - Week 51

Leestijd van ongeveer 4 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

EFRAG Publishes Feedback Statement on its Discussion Paper 'The Statement of Cash Flows–Objectives, Usages and Issues'
EFRAG has published the feedback statement summarising constituents' comments on its Discussion Paper (the 'DP') The Statement of Cash Flows - Objectives, Usages and Issues. The feedback will inform EFRAG's response to relevant IASB proposals.
(Bron: EFRAG)

EFRAG launches survey for preparers from rate-regulated non-energy sectors on expected IFRS X impacts
EFRAG has launched a new survey aimed at preparers from European rate-regulated entities operating outside the energy sector and likely to fall within the scope of the forthcoming IFRS X standard Regulatory Assets and Regulatory Liabilities.
(Bron: EFRAG)

EFRAG Publishes Discussion Paper on Connectivity of Financial and Sustainability Reporting
EFRAG has released its Discussion Paper (DP) "Connectivity of Financial and Sustainability Reporting", following its 2021 research agenda consultation, where connectivity was the top-ranked topic by EU stakeholders.
(Bron: EFRAG)

A closer look at IFRS 18 Appendix – Additional considerations for banks
This publication discusses additional considerations for banks reporting under IFRS 18 Presentation and Disclosure in Financial Statements.
(Bron: EY)

New and revised pronouncements as at 31 December 2025
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 31 December 2025.
(Bron: IAS Plus)

Duurzaamheidsverslaggeving

EU Parliament approves finalisation of omnibus proposals on sustainability reporting and due diligence requirements
Today, the European Parliament (EP) approved a provisional agreement between the members of the EP and EU governments on updated sustainability reporting and due diligence rules for entities. This marks the finalisation of the omnibus proposals that were published in February 2025.
(Bron: IAS Plus)

Van Omnibus naar Minibus
Door de vereenvoudiging van duurzaamheidsrapportages kunnen bedrijven zich meer richten op factoren die van invloed zijn op hun toekomstige prestaties.

Duurzaamheidsbenchmark publieke sector 2024
De uitkomsten van ons onderzoek naar duurzaamheidsverslaggeving in de publieke sector laten een duidelijk patroon zien: veel organisaties tonen ambitie, maar missen nog vaak meetbare kwantitatieve data.
(Bron: PwC)

EFRAG Calls for Greater Interoperability in ISSB's Proposed SASB Amendments
EFRAG releases its Comment Letter to the Exposure Draft - Proposed Amendments to the (Sustainability Accounting Standards Board (SASB) Standards, and Exposure Draft - Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 published by the International Sustainability Standards Board (ISSB).
(Bron: EFRAG)

First Insights into the VSME Market Acceptance: Report Now Available
Explore early market feedback and practical uses of the VSME Recommendation in EFRAG's new progress report on the VSME Market Acceptance Survey.
(Bron: EFRAG)

Three New EFRAG Guides Now Available to Support SMEs in Sustainability Reporting
EFRAG publishes three supporting guides to help SMEs report on disclosures identified as particularly challenging in the public consultation and field test on VSME.
(Bron: EFRAG)

ISSB issues targeted amendments to IFRS S2 to support implementation
The International Sustainability Standards Board (ISSB) has issued targeted amendments to greenhouse gas (GHG) emissions disclosure requirements in IFRS S2 Climate-related Disclosures in response to specific application challenges that were identified as companies started to apply the Standard.
(Bron: IFRS Foundation)

Does sustainability reporting pay for itself?
A deep-dive analysis of global research on the value of sustainability reporting finds that 73% of studies show a positive correlation between companies that disclose their impacts and improved financial performance.
(Bron: GRI)