Concerns in Europe over climate risk reporting
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
EFRAG August update
EFRAG piling the impact materiality pressure on ISSB
Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
EFRAG workshop on non-listed SME standard
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
Materiality implementation guidance goes under EFRAG SRB's microscope
Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
Will EFRAG need to issue guidance on its double materiality guidance?
Draft implementation guidance to be discussed at next board meeting, Corporate Disclosures analyses key points for discussion
ISSB agenda consultation reignites 'investors' need' debate
As stakeholders call for ISSB to broaden scope of materiality to include impact
Disclosing influence: Comparing political lobbying standards
ESRS disclosure requirement on lobbying falls between GRI and investor-led disclosure initiatives