Archive

  • EFRAG publishes ESRS/ISSB climate interoperability mapping table

    31 July 2023

    With only two points needing further alignment

  • Commission adopts ESRS delegated act

    31 July 2023

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

  • Comment: When the alphabet soup was a delicacy

    27 July 2023

    Death to the infographics on the sustainability reporting landscape

  • IOSCO and ISSB dialogue yields further transition relief for companies

    25 July 2023

    IOSCO endorses standards, and ISSB releases overview of adoption guidance today

  • German auditors in support of international sustainability standards

    25 July 2023

    "Even if the European implementation of sustainability rules currently has the momentum, we are convinced that in the long run only internationally comparable sustainability rules make sense"

  • ISSB/ESRS table: from three to two... to four columns!

    20 July 2023

    IFRS and EFRAG staff agree to disagree in publication stalemate

  • Fear and lobbying in Brussels

    19 July 2023

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

  • Financial materiality under ESRS and ISSB misaligned?

    18 July 2023

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

  • Australian climate reporting unfolds

    17 July 2023

    As Taylor Fry warns insurers of regulatory intervention

  • IFRS Foundation publish guidance on climate-relate matters in financial statements

    05 July 2023