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EFRAG rolls out ESG videos for SMEs

May 18, 2025

EFRAG has just dropped a new video series designed to help small businesses get to grips with ESG reporting. The 10-part educational set dives deep into the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)—with separate modules covering the basics and more comprehensive guidance.

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ESMA report shows regulators stepping up their data game

May 12, 2025

On 30 April, the European Securities and Markets Authority (ESMA) published its fifth Report on the Quality and Use of Data, shedding light on how regulatory data is being used across the EU—and where early wins are emerging in efforts to reduce the reporting burden.

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VSME gains traction as EFRAG shares resources and stakeholder insights

May 12, 2025

EFRAG has released a full set of materials from its 7 April event, “VSME in Action: Empowering SMEs for a Sustainable Future,” including session recordings, presentation slides, and AI-translated content in 15 languages.

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AASB launches resource hub to support climate reporting

May 12, 2025

The Australian Accounting Standards Board (AASB) has launched the AASB S2 Knowledge Hub to support the implementation of mandatory climate-related disclosures under AASB S2. The hub, introduced in May 2025, is designed to guide entities preparing sustainability-related financial disclosures under Australia’s new reporting framework.

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XRB opens call for views on international climate reporting alignment

May 12, 2025

New Zealand’s External Reporting Board (XRB) is seeking input on the future shape of its climate reporting standards. The request for information, launched in April and open until 13 June, focuses on whether the Aotearoa New Zealand Climate Standards (NZ CS) should move closer to frameworks used in other jurisdictions.

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EU steps up enforcement of sustainability disclosures

May 12, 2025

The European Securities and Markets Authority (ESMA) has issued new guidelines to ensure that sustainability information from listed companies is supervised with the same seriousness as financial reporting. From 1 January 2025, national regulators across the EU are expected to apply a harmonised enforcement approach under the Transparency Directive.

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First CSRD reports in: lessons, tensions and next steps

May 12, 2025

Accountancy Europe and the European Contact Group (ECG) have published a summary of their CSRD Practice Forum held in Brussels on 4 April 2025. With the first wave of CSRD reports now published, the event gathered preparers, auditors, users and regulators to assess early implementations.

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ISSB proposes targeted changes to streamline Scope 3 disclosure. 

ISSB proposes targeted changes to streamline Scope 3 disclosure

May 2, 2025

Earlier this week the International Sustainability Standards Board (ISSB) released an Exposure Draft proposing targeted amendments to IFRS S2, aiming to ease some of the thorniest climate reporting requirements—without diluting the utility of disclosures for investors.

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FRC to Corporates: Mind Your Tags

FRC to Corporates: Mind Your Tags

May 2, 2025

The UK’s Financial Reporting Council (FRC) has published its 2024/25 review of structured digital reporting, offering a timely pulse-check on how UK companies are performing under Inline XBRL reporting requirements.

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SEC

SEC unveils fresh data to illuminate capital markets

May 2, 2025

The US Securities and Exchange Commission (SEC) released a suite of new market data and analytical reports on 28 April, offering fresh insights into public company counts, exempt offerings, ABS and CMBS markets, money market funds, and security-based swap dealers.

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