Episode 133: European Sustainability Reporting Standards (ESRS)
IFRS Talks - PwC's Global IFRS podcastShow Notes
Join Raihazah Shaikh and Peter Flick where they discuss the European Sustainability Reporting Standards (ESRS) exposure drafts released by EFRAG (European Financial Reporting Advisory Group). Topics include, the scope of the requirements, an overview of cross-cutting standards, the concept of double materiality and the climate exposure draft.
More from IFRS Talks - PwC's Global IFRS podcast
In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2026 IFRS Interpretations Committee meeting. Brand new submissions on IFRS 18, IAS 16 and IFRS 9 were on the agenda. Find out more at PwC’s IFRS Talks homepage
In this month’s episode, Anu Pandya is joined by Josh Contant and Stefan Schoenmakers to discuss PwC’s refreshed guidance on common control transactions. Find out more at PwC’s IFRS Talks homepage
In this month’s episode, Anu Pandya is joined by Mariela Isern, member of the IASB technical staff, and Deanna Louth, PwC partner, to discuss a new IFRS Accounting Standard – IFRS 20 Regulatory Assets and Regulatory Liabilities. Find out more at PwC’s IFRS Talks homepage.
In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the June 2026 IFRS Interpretations Committee meeting. Several new IFRS 18 issues were on the agenda for discussion. Find out more at PwC’s IFRS Talks homepage
In Episode 3 of our ‘Decoding IFRS 18’ series, Anu Pandya is joined by Tanguy Rannou and Gerda Burger to discuss the latest insights about management-defined performance measures (MPMs). Find out more at PwC’s IFRS Talks homepage