Archive

EFRAG responds to IASB's proposed amendments to IFRS 7 and 9

Insurers must lead the way on sustainable product reporting

Chief life/health actuary of Munich Re Frank Schiller advises against waiting for governments to act

ISSB/ESRS table: from three to two... to four columns!

IFRS and EFRAG staff agree to disagree in publication stalemate

A corporate's take on EU Commission ESRS amendments

The head of sustainability reporting at one of Europe's large insurer asset managers discusses the changes made to the ESRS by the EU Commission, both from a preparer and user perspective of the information. Interview by Vincent Huck

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

The (nearly) forgotten interoperability table is back (from the future)

And in 'substance' there is 'substantial' progress

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

Commission's ESRS adjustments fail to appease corporates

Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment

EFRAG June update