Beyond the GAAP no. 178 - 2023
DienstenAudit & assuranceCorporate reportingAudit & accounting advisoryInternationale nieuwsbrieven
Beyond the GAAP no. 178 - 2023
Almost seven months after EFRAG submitted the first drafts of the European Sustainability Reporting Standards (ESRS), and two months later than initially announced, the European Commission (EC) published the amended versions of these standards on 9 June 2023 via a draft delegated act. The uncertainties surrounding the nature of the changes introduced by the EC have now been resolved. In this issue, Beyond the GAAP presents the most significant changes to EFRAG's draft standards.
The definitive ESRS are expected to be adopted this month, right after the end of the four week public consultation which closed on 7 July 2023. Sustainability reporting is also very much in the international news. On 26 June 2023, the International Sustainability Standards Board (ISSB) published the definitive versions of its first two standards, IFRS S1 - General Requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2 - Climate Change Disclosures, laying the foundations for a globally recognised baseline for reporting on the financial effects of the risks and opportunities arising from sustainability issues.
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Inge van Sloun Director
Audit & accounting advisory
Onze experts hebben een brede achtergrond en uitgebreide ervaring binnen financial audit en financiële verslaggeving. Vanuit deze expertise kunnen wij u helpen om te voldoen aan diverse vereisten - niet als onafhankelijk accountant, maar samen met u, als vertrouwde business partner. Hierbij is ons uitgangspunt dat onze gezamenlijke output ‘audit ready’ is: klaar om te worden gecontroleerd en geaccepteerd...