Archive

Financial materiality under ESRS and ISSB misaligned?

As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting

Commission's ESRS adjustments fail to appease corporates

Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment

Gimme, Gimme, Gimme, sustainability assurance after ESRS-light

Corporate Disclosures travels to Brussels and take the pulse on the back of the publication of the CSRD delegated act by the EU Commission

Updated ESRS: Lowered ambition or vital relief for companies?

EFRAG SRB members divided on the European Commission's decision to reduce the reporting demands of the standards

EY Belgium: Double materiality workshop

IFRS S1's one year relief... a relief for the ISSB as much as preparers?

SASB integration not a straightforward affair

EFRAG/ISSB interoperability table progressing, but no publishing date yet

Latest version still made of three columns

Unanswered questions from the UK's planned sustainability disclosure requirements regime

Million-dollar question still on the table whilst sustainability assurance and impact reporting have disappeared

UK risks becoming a 'follower' on ESG reporting

Warns Roger Barker, director of policy and corporate governance at the Institute of Directors

Interview with Emmanuel Faber

ISSB chair met Corporate Disclosures in Montreal on the margins of the ISSB Symposium and discussed the big picture, from adoption in the US, interoperability in Europe, partnership with GRI, and the challenges of establishing a global baseline