New on WPK.de

New on WPK.de offers selected WPK news in the order of their publication.

2024

Nachhaltigkeit
21 February 2024

European Union:
Provisional Agreement to Postpone the Sector-Specific ESRS to June 2026

The European Council and the European Parliament have reached a provisional agreement to follow the European Commission's proposal and postpone the adoption of the sector-specific ESRS, originally planned for June 2024, by two years to June 2026. This is intended to give companies the opportunity to concentrate on implementing the first package of cross-sector ESRS for the time being.

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Berufsrecht
9 February 2024

IESBA:
Draft Independence and Ethics Standards for the Assurance and Preparation of Sustainability Information

The International Ethics Standards Board for Accountants (IESBA) has published two consultations (Exposure Drafts, EDs) on amendments to the Code of Ethics (Code):

Both consultations were closely coordinated with the International Auditing and Assurance Board (IAASB). Comments are requested by May 10, 2024 (Sustainability) and April 30, 2024 (Experts).

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Nachhaltigkeit
29 January 2024

IFAC:
Literature Review Sustainability & Education / Webinar on February 7, 2024

On January 10, 2024, the International Federation of Accountants (IFAC) published a Sustainability & Education Literature review highlighting key aspects of education and training in sustainability reporting and assurance that will enable the global profession to meet the expectations of proper and reliable sustainability reporting.

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Nachhaltigkeit
12 January 2024

European Union:
Council and Parliament reach agreement on the European Supply Chain Directive (CSDDD)

On December 14, 2023, the Council of the European Union and the European Parliament reached a provisional political agreement on the Corporate Sustainability Due Diligence Directive (CSDDD) in the course of trilogue negotiations. The provisional political agreement will be formally adopted by the Parliament and Council in the coming weeks.

The European Supply Chain Directive will initially affect EU companies with more than 500 employees and a global net annual turnover of at least 150 million euros, as well as companies in certain sectors. Three years after the directive comes into force, large third-country companies with net sales of at least 300 million euros in the European Union will be included. The CSDDD obliges companies to comply with human rights and environmental standards along their global value chain.

Further information can be found in the press release of the European Council and the press release of the European Parliament.

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