According to the press release, CDP’s new platform is open to 75,000 requested companies in addition to cities, states and regions, and will make it easier to provide sustainability-related disclosures. The new corporate questionnaire is aligned with IFRS S2 as the global baseline on climate disclosures and brings forests, water, biodiversity and plastics issues together in one questionnaire and dataset.

CDP has also progressed alignment with other key standards like the Taskforce on Nature-related Financial Disclosures (TNFD) and the European Sustainability Reporting Standards (ESRS). In addition, CDP has released a standalone questionnaire for small- and medium-sized entities, which is tailored to their resources and needs.

For more information, please see the press release on the CDP website.

A summary of the agenda is set out below:

Agenda papers for the meeting are available on the IFRS Foun­da­tion website.

The full agenda for the meeting is sum­marised below:

Agenda papers for this meeting are available on the IFRS Foun­da­tion's website.

The agenda for the DPOC meeting is sum­marised below.

Agenda papers for the meeting are available on the IFRS Foun­da­tion's website.

The full agenda for the meeting can be found here. We will post any updates to the agenda, our comprehensive pre-meeting summaries, as well as observer notes from the meeting on this page as they become available.

IG 1 Materiality Assessment Implementation Guidance provides an illustrative materiality assessment process for entities and develops the concept of impact and financial materiality on examples, including how these concepts interact. It also contains FAQs on the double materiality assessment to provide practical implementation guidance on disclosing material impacts, risks and opportunities.

IG 2 Value Chain Implementation Guidance outlines the reporting requirements for value chain information, including the materiality assessment, policies and actions, and metrics and targets. It illustrates the reporting boundary for a group for sustainability reporting, including the concept of operational control in environmental standards. The IG also includes FAQs for further information and a 'value chain map' summarising value chain implications for each disclosure requirement across all ESRS.

IG 3 List of ESRS Datapoints includes all requirements in the complete first set of ESRS in an Excel format. The file contains additional information, such as the types of requirement (for example, quantitative or qualitative) or whether these are subject to transitional provisions. IG 3 has been published together with an explanatory note.

The EFRAG Secretariat has also published feedback statements that illustrate how the feedback received during the consultation period has been reflected in the final documents.

Please click to access the following on the EFRAG website:

• Press release
• EFRAG IG 1
• EFRAG IG 1 feedback statement
• EFRAG IG 2
• EFRAG IG 2 feedback statement
• EFRAG IG 3
• EFRAG IG 3 explanatory note
• EFRAG IG 3 feedback statement

The one-hour webinar was dedicated to management-defined performance measures and discussed the IFRS 18 requirement for companies to disclose explanations of company-specific measures related to the income statement, referred to as management-defined performance measures.

Please click to access the recording on this subsite of the IFRS Foundation website. The page also offers you the possibility to register for the third webinar, which is set to take place on 6 June 2024 and will cover the grouping of information in the financial statements.

The Committee will discuss the following:

• Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8 Operating Segments)
• Classification of Cash Flows related to Margin Calls on 'Collateralised-to-Makret' Contracts (IAS 7 Statement of Cash Flows)
• Intangible Assets
• Business Combinations — Disclosures, Goodwill and Impairment
• Ad­min­is­tra­tive matters

The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries as well as observer notes from the meeting on this page as they become available.

A summary of the agenda is set out below:

Agenda papers for the meeting are available on the IFRS Foun­da­tion website.

The technical explanations comprise of 44 items and are grouped in chapters according to their nature (general requirements and general disclosures, environment, social, governance, and XBRL and datapoints). 

The explanations are provided as part of EFRAG's role as technical advisor to the European Commission to provide a practical and timely support for preparers and others in the implementation of ESRSs. They have been added to the ESRS Q&A platform launched in October 2023 that entities can use to submit ESRS implementation questions to EFRAG.

To facilitate accessibility, EFRAG plans to publish at the end of each quarter a collection of all explanations published during the quarter.

For more information, including access to the technical explanations and the Q&A platform, please see the press release on the EFRAG website. 

The first set of technical explanations is available here.

The second set of technical explanations is available here.