Nieuws 04 juli 2025

Update externe verslaggeving - Week 27

Leestijd van ongeveer 2 minuten

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

RJ-Uiting 2025-9: Geactualiseerde Nederlandse corporate governance code 2025
In maart 2025 is de nieuwe Monitoring Commissie Corporate Governance Code aangesteld. Vlak na haar aantreden heeft de Commissie de Nederlandse corporate governance code geactualiseerd en de zogenoemde Verklaring Omtrent Risicobeheersing opgenomen in de Code.
(Bron: RJ)

European Union formally adopts amendments regarding power purchase agreements
The European Union has published a Commission Regulation endorsing'Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)' issued by the IASB in December 2024.
(Bron: IAS Plus)

Duurzaamheidsverslaggeving

AFM positief over duurzaamheidsverslagen grote ondernemingen
De Autoriteit Financiële Markten (AFM) ziet dat beursgenoteerde ondernemingen goede stappen zetten in hun duurzaamheidsverslaggeving. De toezichthouder complimenteert de ondernemingen met de geboekte vooruitgang en ondersteunt ze tegelijk met suggesties voor een volgende fase.

RJ reageert op ISSB ED over Amendments to Greenhouse Gas Emissions Disclosures
De RJ heeft commentaarbrieven gestuurd naar EFRAG en de International Sustainability Standards Board (ISSB), als reactie op de ISSB Exposure Draft 'Amendments to Greenhouse Gas Emissions Disclosures – Proposed amendments to IFRS S2'.
(Bron: RJ)

ISSB proposes comprehensive review of priority SASB Standards and targeted amendments to others
The International Sustainability Standards Board (ISSB) has today published two exposure drafts proposing amendments to the SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2.
(Bron: IFRS Foundation)

Introduction to IFRS S1 and IFRS S2 Updated June 2025
This updated publication considers reporting requirements for sustainability-related financial information and climate-related disclosures.
(Bron: EY)

New Climate Standards can unlock actionable and streamlined reporting on impacts
Recognizing that an escalating climate crisis calls for integrated and global solutions, GRI has launched new Climate Change and Energy Standards to empower organizations to take accountability for their impacts and accelerate climate action.
(Bron: GRI)

GRI 102 and IFRS S2—Reporting on both standards and equivalence for IFRS S2 on GHG Emissions Disclosures
The International Sustainability Standards Board (ISSB) is pleased to announce that the Global Sustainability Standards Board (GSSB) has granted equivalence to IFRS S2 Climate-related Disclosures for entities preparing disclosures of greenhouse gas (GHG) emissions under GRI 102, the new climate standard issued today by the GSSB.
(Bron: IFRS Foundation)