Archive

ESRS: Key areas which need greater alignment with global standards

Corporates doubtful on ESRS compatibility with TCFD framework

One of the common criticisms levelled at EFRAG and the European Union is to not have openly embraced (unlike the ISSB) the TCFD's four pillars of reporting, but most corporate respondents to EFRAG's consultation said the proposed standards are TCFD compatible even if some would like greater alignment on terminologies.

Consultation respondents poke holes in building blocks approach but endorse ISSB standards as global baseline

If there is one area of agreement amongst all stakeholders who responded to the ISSB and EFRAG consultations is that they do not want to see emerge a fragmented sustainability reporting landscape, the feeling is potentially shared at both standard setters, yet their respective solutions do not gather unanimous support.

Responses to US SEC's climate disclosures proposal

Research on asset managers' attitudes on SEC proposed climate disclosures rule

All responses to EFRAG's consultation on ESRS exposure drafts

Accountancy bodies concerned with complexity of ESRS

Accountancy professional bodies are concerned with the complexity of the draft European Sustainability Reporting Standards (ESRS) in a number of comment letters sent to EFRAG, Corporate Disclosures has found.

Responses to EFRAG's ESRS exposure drafts (2)

Responses to EFRAG's ESRS exposure drafts

IPSASB publishes sustainability reporting paper