Archive

Readable standards, readable reports: EFRAG's plan to cut through complexity and instill clarity

In the second instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Kristian Koktvedgaard about the European body's efforts to make the standards clearer, as well as increasing the readability of the output by corporates.

Double materiality made simple? EFRAG's Wim Bartels explains

In the first instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Wim Bartels about the European body's plans to clarify the double materiality assessment.

Revised EU climate standard shifts towards IFRS S2

Terminology and disclosures better aligned through draft simplifications to ESRS E1

EFRAG launches survey on cost-benefit analysis of simplified ESRS

EFRAG field tests 'gross vs net' materiality provisions in ESRS

Regulation the silver bullet on corporate lobbying transparency?

Investors, civil society and international bodies highlight the current weaknesses in companies' climate policy advocacy disclosures, and call for a regulatory 'level playing field'

EFRAG outlines proposed updates to ESRS

EFRAG issues draft ESRS simplifications

Proposes shortening standards by 55%

European Commission adopts VSME standard as recommendation

Which will serve as the basis for future delegated act to facilitate voluntary disclosures after CSRD scope reduction

EFRAG highlights discrepancies in wave one ESRS reports

Analysis finds geographical and sectoral differences in structure and length of reports and approaches to DMA