Continuing Obligation Circulars

MARCH 26, 2024
The European Financial Reporting Advisory Group (“EFRAG”) Publishes Technical Explanations on European Sustainability Reporting Standards (“ESRS”)
FEBRUARY 22, 2024
EFRAG Launches Two Public Consultations on the Draft XBRL Taxonomy for ESRS Set 1 and Draft XBRL Taxonomy for Article 8 Disclosures
FEBRUARY 01, 2024
Establishing and Classifying the Organisation Size
JANUARY 17, 2024
Publication of Frequently Asked Questions (“FAQs”) on Article 8 of the EU Taxonomy Regulation regarding Financial Undertakings
JANUARY 11, 2024
Publication of European Sustainability Reporting Standards (“ESRS”) in the EU Official Journal
DECEMBER 18, 2023
ESMA’s Letter to IAASB Regarding the Exposure Draft: Proposed International Standard on Sustainability Assurance (“ISSA”) 5000, General Requirements for Sustainability Assurance Engagements
NOVEMBER 13, 2023
The European Financial Reporting Advisory Group (“EFRAG”) Launches a European Sustainability Reporting Standards (“ESRSs”) Q&A Platform
NOVEMBER 03, 2023
Fact-Finding Exercise and Disclosure of Climate-Related Matters
OCTOBER 16, 2023
Circular on the Benchmarks Regulation (‘BMR’) – Update to the Information Gathered relating to the Use of Benchmarks
AUGUST 18, 2023
Adoption of the Final Delegated Act on the First Set of European Sustainability Reporting Standards (“ESRSs”)
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