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EBAResolutionStandards

EBA streamlines resolution planning reporting

By Editor on May 18, 2025

The European Banking Authority (EBA) has published updated final draft technical standards aimed at making resolution planning reporting simpler, clearer, and more consistent across the EU. Released last week, the revised Implementing Technical Standards (ITS) seek to harmonise existing arrangements, with the goal of cutting redundancy and easing the compliance burden on institutions.

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ChinaESGStandards

China’s climate standard takes a step forward

By Editor on May 18, 2025

Chinese authorities have released a draft climate disclosure standard and are calling for (fast!) public feedback. The new framework, open for comment until 31 May, is aimed at enhancing transparency around climate-related risks and opportunities.

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AssuranceAuditESGIFAC

Assurance gains ground in global sustainability reporting

By Editor on May 18, 2025

Sustainability reporting is holding steady—but assurance is on the rise. According to a new study from the International Federation of Accountants (IFAC) and AICPA & CIMA, 73% of the world’s largest companies now obtain some form of assurance on their sustainability disclosures. That’s up from 69% the year before—and just 51% five years ago.

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EFRAGESGVSME

EFRAG rolls out ESG videos for SMEs

By Editor on 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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DataESMAEU

ESMA report shows regulators stepping up their data game

By Editor on 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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EFRAGESGSMEVSME

VSME gains traction as EFRAG shares resources and stakeholder insights

By Editor on 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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AASBAustraliaESGResource

AASB launches resource hub to support climate reporting

By Editor on 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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ESGNew ZealandXRB

XRB opens call for views on international climate reporting alignment

By Editor on 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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EnforcementESGESMA

EU steps up enforcement of sustainability disclosures

By Editor on 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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CSRDECGEU

First CSRD reports in: lessons, tensions and next steps

By Editor on 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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