Archive

Comment: Why oversimplification is the enemy of simplification

The Bureaucrats bite back - with monsters

Beware! The Bürokratiemonster are loose. But instead of devouring paperwork, they're here to defend it - showing that forms, rules and regulations aren't a plague on society but the very glue holding democracy, justice and equality together.

Talking ESRS datapoint 'haircut' with Chiara del Prete

In the fourth and final instalment of Corporate Disclosures' summer series on the draft simplified ESRS, we speak with EFRAG Sustainability Technical Expert Group Chiara del Prete about data point reduction.

Patrick de Cambourg: "ESRS simplification is enhancing, not impairing interoperability"

In the third instalment of Corporate Disclosures' summer series on the draft simplified ESRS, we speak with EFRAG Sustainability Reporting Board chair Patrick de Cambourg about the perennial issue of interoperability

Readable standards, readable reports: EFRAG's plan to cut through complexity and instill clarity

In the second instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Kristian Koktvedgaard about the European body's efforts to make the standards clearer, as well as increasing the readability of the output by corporates.

Double materiality made simple? EFRAG's Wim Bartels explains

In the first instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Wim Bartels about the European body's plans to clarify the double materiality assessment.

IASB climate examples: Nick Anderson on fixing what is not broken

IASB publishes illustrative examples for reporting climate-related uncertainties in financial statements

"CSRD is like a gym membership," CDP founder says

Paul Dickinson discusses the latest attack against sustainability and why he remains an eternal optimist

Comment: Materiality - the meaning of meaning!

How fast is an EU fast track?

The c's proposal to postpone the entry into application of reporting requirements for wave 2 and wave 3 companies by two years could go immediately to the European Parliament Plenary and could be approved by the Parliament and Council as early as April 2025, EU gossips told Corporate Disclosures.