Archive

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

    14 September 2023

    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

    07 September 2023
  • EFRAG piling the impact materiality pressure on ISSB

    30 August 2023

    Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate

  • EFRAG's application guidance, help or hindrance?

    24 August 2023

    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

    24 August 2023

    Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations