Archive

EFRAG to host corporate reporting conference in November

ESRS for SMEs: The key to Europe's new policy goals?

With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October

Regulators globally divided over which topic the ISSB should focus on beyond climate

While they unanimously called on the international standard setter to focus on implementing IFRS S1 and S2

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

Three billboards outside planet earth, solar system.

A movie production by the First Triumvirate of the sustainability reporting republic

European Commission posts Q+A on ESRS adoption

Commission adopts ESRS delegated act

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

Fear and lobbying in Brussels

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

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

ESRS - the more things change, the more they stay the same

NGOs push back on Commission for lowering ambitions while chambers of commerce insist the standards remain too burdensome and investors feel they are left in limbo