Archive

• So long, and thanks for all the data points

  16 October 2025

  A hitchhiker's guide to the ESRS

• European Commission to 'stop the clock' for CSRD wave one companies

  14 May 2025

  Proposed delegated act would allow companies to omit ESRS disclosure requirements - including anticipated financial effects and social datapoints - indefinitely

• Voice of dissent on ESRS

  02 December 2022

  Reasoning for one EFRAG SRB member's abstention on the first set of draft ESRS

• Rebuttable presumptions rebutted in comment letters to EFRAG

  29 August 2022

  Concerns over the rebuttable presumptions approach to reporting in the draft European Sustainability Reporting Standards (ESRS) diluting the quality of reporting and overburdening entities was expressed in a number of comment letters sent to EFRAG.