Archive

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

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.

ISSB standards form part of HK strategy to become Asia's green hub

But local stakeholders regret absence of impact reporting

JURI shadow negotiations begin on CSRD and CSDDD as 800 amendments tabled

Scope emerges as the key battleground. Can a consensus be found without the EPP siding with the Far Right?

Sustainability reporting enshrined in UN's Compromise of Seville

But support to double materiality watered down

New EFRAG SRB chair: European Commission sends three names to Parliament

Current chair, Patrick de Cambourg, mandate ends on 31 October

EFRAG's five levers for ESRS simplification

As it aims to reduce datapoints by 50% and simplify the DMA

PwC: Most Swiss-listed companies using GRI, TCFD and GHG Protocol for sustainability disclosures

Wave one CSRD reports lay bare the thorny materiality questions

Analysis of first reports suggest no one-to-one conversion between impacts and risks and opportunities

To catch a CSRD wave

Carlsberg Group finance director describes CSRD as "what we had been waiting for".