Nieuws 27 juni 2025

Update externe verslaggeving - Week 26

Leestijd van ongeveer 2 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

Artikel 414 lid 5 is ook relevant voor EU-IFRS jaarrekeningen en garanties voor buitenlandse dochters
De onjuiste wijze waarop de Nederlandse wetgever artikel 37 van de richtlijn jaarrekening heeft geïmplementeerd in Titel 9 Boek 2 BW, kan leiden tot problemen met buitenlandse dochterondernemingen.

IASB issues revised Practice Statement on management commentary
The International Accounting Standards Board (IASB) has issued a revised Practice Statement on management commentary. The revised Practice Statement supports improvements to and greater global alignment in management commentary and narrative reports accompanying the financial statements.
(Bron: IFRS Foundation)

Duurzaamheidsverslaggeving

EU beperkt reikwijdte CSRD nog meer
De Europese Unie wil de reikwijdte van de duurzaamheidsrichtlijn CSRD nog verder beperken dan al eerder aangekondigd in het eind februari gepresenteerde Omnibus-vereenvoudigingspakket.

Simplification: Council agrees position on sustainability reporting and due diligence requirements to boost EU competitiveness
Member states' representatives agreed today the Council's negotiating mandate on simplifying sustainability reporting and due diligence requirements to boost EU competitiveness.
(Bron: Raad van de Europese Unie)

EFRAG Releases Progress Report on ESRS Simplification
EFRAG has published its Progress Report (as of 20 June) providing an update of the work performed so far and of the activated levers to simplify the European Sustainability Reporting Standards (ESRS).
(Bron: EFRAG)

Views on CSRD scope reduction: omnibus proposal
The European Commission (EC) launched the Omnibus proposal to revise certain requirements of the Corporate Sustainability Directive (CSRD), Corporate Due Diligence Directive (CSDDD) and EU Taxonomy. The package aims to simplify measures and reduce administrative burden for companies.
(Bron: Accountancy Europe)

Vastgoedsector publiceert eerste CSRD-rapportages: duurzame transparantie groot
Na jaren van voorbereiding en bewustwording zijn in de vastgoedsector de eerste duurzaamheidsrapportages gepubliceerd die voldoen aan de Corporate Sustainability Reporting Directive (CSRD) voor het boekjaar 2024.
(Bron: BDO)

ESMA issues public statement on ESRS supervision considering the EC omnibus proposals
The European Securities and Markets Authority (ESMA) has released a public statement on how it intends to approach the supervision for the first sustainability statements that are prepared using the European Sustainability Reporting Standards (ESRSs).
(Bron: IAS Plus)

IFRS Foundation publishes guidance on disclosures about transition plans
The IFRS Foundation has today published a new guidance document Disclosing information about an entity's climate-related transition, including information about transition plans, in accordance with IFRS S2 as part of its commitment to supporting the implementation of IFRS Sustainability Disclosure Standards (ISSB Standards).
(Bron: IFRS Foundation)

Using ISSB Standards with the revised Management Commentary Practice Statement
The ISSB welcomes the issuance of the IASB's revised Management Commentary Practice Statement (Practice Statement). The Practice Statement is an important tool to support connected reporting.
(Bron: IFRS Foundation)