Archive

DRSC study finds inconsistent reporting on Anticipated Financial Effects

EU Taxonomy: Accountants and standard-setters converge on scrapping OpEx metric, but split on how far to go

Responses to ESMA's technical advice consultation reveal broad support for narrowing the taxonomy's operating expenditure KPI, deep scepticism of non-binding Commission FAQs, and disagreement over how mixed groups should report

ISSB's technical questions on SASB raise the old architecture conundrum

Comment letters on the board's SASB overhaul keep circling back to the same unresolved point: what are the standards, exactly, supposed to be?

Comment: Beyond mountains, more mountains

In recent weeks, declarations that the Omnibus has reached its final destination

EFRAG/DRSC webinar on ESRS for SMEs