The Commission Regulation (EU) No 2025/1266 of 30 June 2025, published in the Official Journal of the European Union L series on 1 July 2025, adopts “Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7″.
L’ Organismo Italiano di Contabilità publishes the new accounting standard which regulates the criteria for recognition, classification, measurement and disclosure of an interim financial report.
The standard setter of the most important European country have proposed a drastic simplification of the sustainability reporting standards drafted by EFRAG.