Archive

EY guide on double materiality

Will EFRAG need to issue guidance on its double materiality guidance?

Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion

EFRAG seeking investor input on IFRS 15 implementation

EBA updates Financial Soundness Indicators reporting guidance

IAASB publishes sustainability assurance standard

Consultation open until December

European Commission posts Q+A on ESRS adoption

EFRAG appoints new Financial Reporting TEG chair

Commission adopts ESRS delegated act

With added provisions on climate change and SFDR-related data points and adjustment to financial materiality

Ashurst guide on ESG reporting frameworks and standards

EFRAG releases 2022 annual report