Amendment of Directive (EU) 2022/2464. New deadlines for current needs.

Javier Parra
127
Over the previous months, I have written mainly concerning sustainability, specifically in the context of the development of Directives 2013/34/EU and the well-known CSRD - (EU) 2022/2464. In the current context, the Commission continues to underline the importance of an efficient regulatory system by committing to streamlining and simplifying reporting…
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The challenge of sustainable finance II

Javier Parra
109
Within the ecosystem raised last month and recapping the reference of sustainable finance to the process of taking environmental, social and governance (ESG) considerations into account when making investment decisions, leading to more long-term investments in sustainable economic activities and projects, the EU Sustainable Finance Action Plan (2018) is formulated…
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The challenge of sustainable finance I

Javier Parra
113
When we talk about sustainable finance, we must consider the development of a new sustainable finance framework based on the ESG revolution concerning environmental, social and governance criteria. Specifically: Environmental Climate change Biodiversity and natural capital Water cycle and oceans Re-engineering: From linear to circular Environmental impacts Product redesign Social…
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The International Financial Reporting Standards Foundation (IFRS). The Foundation

Javier Parra
191
One of the essential organisations in the accounting world is The International Financial Reporting Standards Foundation (IFRS). The IFRS Foundation, as seen on its website, is a non-profit public interest organisation created to develop a single set of high-quality, understandable, applicable, and globally accepted accounting and sustainability disclosure standards (known as the IFRS Standards) to promote and…
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