In this section
• Documents open to comment
• OIC Pronouncements
• Regulations
Today the Directive (EU) 2026/470, amending Directives 2006/43, 2013/34, 2022/2464 and 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements, is published in the Official Journal of the European Union and it will come into force on the twentieth day after its publication.
The Organismo Italiano di Contabilità has published its comment letter to EFRAG Draft Amended ESRS Attached the comment letter
Due Date: 29/09/2025
EFRAG publishes today the revised and simplified Exposure Drafts of the European Sustainability Reporting Standards (ESRS).
The ISSB has published the Exposure Draft: Proposed Amendments to the SASB Standards and the Exposure Draft: Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 The proposed amendments: – present a comprehensive review of nine industries that were prioritised (all eight industries in the Extractives & Minerals Processing sector and the Processed Foods industry); – align some metrics in a further 41 industries for topics such as Water Management and Workforce Health & Safety; and – propose updates to Industry-based Guidance on Implementing IFRS S2 (affecting the nine prioritised industries and 37 of the 41 industries) to maintain alignment with climate-related content in the SASB Standards.
The Directive (EU) No 2025/794 of 14 April 2025, published in the Official Journal of the European Union L series on 16 April 2025, amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements.
OIC publishes proposals regarding the sustainability matter related to the Omnibus initiative.