Save the Date – Outreach OIC “Reporting di sostenibilità – Standard e linee guida: lo stato dell’arte”

L’OIC invita a partecipare all’evento “Reporting di sostenibilità – Standard e linee guida: lo stato dell’arte” che si terrà il 22 gennaio 2024, dalle 10.00 alle 13.00....

EFRAG published its first three draft ESRS Implementation Guidance documents for public feedback

EFRAG has published its first three draft ESRS Implementation Guidance documents for public feedback: - Draft EFRAG IG 1: Materiality assessment implementation guidance - Draft EFRAG IG 2: Value chain...

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 regarding the adjustments of the size criteria for undertakings

The Commission Delegated Directive (EU) 2023/2775 of 17 October 2023, published in the Official Journal of the European Union L series on 21 December 2023, amends Directive 2013/34/EU of the European...

Commission Regulation (EU) No 2023/2772 of 31 July 2023 adopts sustainability reporting standards

The Commission Regulation (EU) No 2023/2772 of 31 July 2023, published in the Official Journal of the European Union L series on 22 December 2023, adopts sustainability reporting standards (ESRS) The...

Chiarimento in merito all’OIC 34 Ricavi

Si pubblica la risposta alla richiesta di chiarimento in merito alla possibilità di applicare le disposizioni dell’OIC 34 per distinguere se una società agisce per conto proprio o per conto di terzi prima...
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