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Beyond the GAAP no. 163 - February 2022
As regards regulatory news for the month, progress continues to be made towards the development of sustainability reporting standards. The IFRS Foundation announced that it would make use of the possibilities offered by its Constitution to enable the ISSB to publish its first two standards by the end of the year. EFRAG is continuing with its transformation, while the PTF-ESRS has shared four new working papers relating to the future European Sustainability Reporting Standards. Further working papers are to be released as soon as they are ready, with a public consultation to be launched at the end of April or beginning of May, once the official Exposure Drafts are available.
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