The Canadian Sustainability Standards Board (CSSB) published for public consultation the Consultation Paper and the Exposure Drafts for the Canadian Sustainability Disclosure Standards (CSDSs) and interested parties are encouraged to…
On 29 March 2024, the Sustainability Standards Board of Japan (the SSBJ) published 3 Exposure Drafts and interested parties are invited to submit comments until 31 July 2024. The Sustainability…
The Delegated Regulation (EU) 2023/2772 of 31 July 2023, published in the OJEU of 22 December 2023, supplemented Directive 2013/34/EU of 26 June 2013 on the annual financial statements, consolidated…
Published March 29, 2024, the Massachusetts Department of Environmental Protection has adopted a final rule amending the Air Pollution Control Regulations to require a cumulative impact analysis for certain air…
In the April 12, 2024 issue of the Federal Register the Securities and Exchange Commission (SEC) indefinitely delayed its Climate-Related Disclosure rule. The rule, originally intended to become effective on…
On March 28, 2024, in the Federal Register, the Occupational Safety and Health Administration (OSHA) published notice of the extension of the comment period for the proposed new safety and…
On 27th March 2024, the IFRS Foundation published the IFRS Accounting Taxonomy 2024, which facilitates the digital reporting of financial information in accordance with IFRS Accounting Standards. Companies can use…
On 20nd March 2024, the European Commission published the „Labour and skills shortages in the EU: an action plan“. The Action Plan outlines steps to be taken by the EU,…
On 2nd April 2024, the „Council Decision (EU) 2024/1018 of 25 March 2024 inviting Member States to ratify the Violence and Harassment Convention, 2019 (No 190) of the International Labour…
On 1st March 2024, the European Financial Reporting Advisory Group (EFRAG) published the second set of 12 Explanations to questions submitted via the EFRAG ESRS Q&A Platform.EFRAG launched in 2023…