Sustainability Reporting: Implications for Public Sector and the Next Steps
The main objective of this technical note is to:
Guidance: Good Practices in Public Sector Financial Reporting and Fiscal Transparency
This Guidance on Good Practices in Public Sector Financial Reporting and Fiscal Transparency is a knowledge paper of the World Bank Institutions Department developed under the PULSAR Program.
Montenegro Accounting and Auditing Report on the Observance of Standards and Codes
Montenegro’s 2024 Report on the Observance of Standards and Codes in Accounting and Auditing provides new recommendations on further enhancement of the institutional framework for corporate financial reporting in Montenegro.
EFRAG IG 3: List of ESRS Datapoints. Explanatory Note.
EFRAG released EFRAG IG 3: List of ESRS datapoints as part of its implementation supporting activities, which consist of issuing non-authoritative implementation guidance and other material to support the application of sector-agnostic ESRS ‘Set 1’ adopted by the European Commission via a delegated act on 31 July 2023 and published in the Official Journal of the European Union on 22 December 2023 (‘ESRS’).
EFRAG IG2: Value Chain. Implementation Guidance
The objective of the guidance is to support the implementation activities of preparers and others using or analysing ESRS reports, specifically on value chain information, in accordance with the requirements of Articles 19a or 29a of the Directive 2013/34/EU (referred to as the ‘Accounting Directive’) as amended following the Directive (EU) 2022/2464, as regards Corporate Sustainability Reporting (referred to as ‘the CSRD’).