We are back from the summer break with numerous innovations from the world of financial and sustainability reporting.
On 24 July 2024, the Federal Cabinet adopted the government draft of the law to implement the Corporate Sustainability Reporting Directive (CSRD). In this issue, we have summarised the main changes compared to the draft bill for affected companies and provide an overview of particularly relevant aspects that remain unchanged.
We have also prepared an article for you that takes a closer look at the CSRD in public companies. The public sector, or rather its companies, often play a role model role, which should also be considered in the context of sustainability in general and sustainability reporting in particular.
I would also like to draw your attention to the publication of the addendum to the IFRIC Update June 2024 in relation to a question on IFRS 8. In terms of content, the IFRS IC dealt with the application of IFRS 8.23 on the disclosure of certain information for each reportable segment.
Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
Here you will find an overview of all topics of the past Accounting News (Download PDF, 0.5 MB).