Archive

EFRAG's application guidance, help or hindrance?

Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

Materiality implementation guidance goes under EFRAG SRB's microscope

Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations

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

ISSB agenda consultation reignites 'investors' need' debate

As stakeholders call for ISSB to broaden scope of materiality to include impact

Interview with ICAEW departing CEO Michael Izza

The ICAEW CEO is leaving the institute after 17 years at the helm, he talks about what he learnt and what is coming, including sustainability reporting standards, double materiality and multistakeholder focus. Interview by Vincent Huck

EFRAG publishes draft joint statement with GRI on interoperability

And outline future areas of collaboration

15 years of sustainability reporting experience buys you... 30% ESRS compliance

Three European corporates warn of mammoth work ahead for compliance with CSRD/ESRS

A corporate's take on EU Commission ESRS amendments

The head of sustainability reporting at one of Europe's large insurer asset managers discusses the changes made to the ESRS by the EU Commission, both from a preparer and user perspective of the information. Interview by Vincent Huck

Fear and lobbying in Brussels

With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake