Archive

Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

Recognition would require GRI- or ESRS- 'like' reporting

EFRAG issues 2023 annual review

ISSB looks to take driving interoperability seat with sector specific standards

As board ponders 'interoperability 2.0'

EFRAG releases study on early implementation of ESRS

Webinar: recommendations for a CSRD-compliant double materiality assessment

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens

EFRAG publishes final letter on proposed amendments to IFRS 3, IAS 36

EFRAG approves XBRL Taxonomy for ESRS

With final document expected to be published next month

GRI issues Q&A on reporting under the ESRS

Challenges remain as EFRAG readies draft oil and gas standard

Companies and board members raise concerns that sector-specific standard will be too granular and not adequately aligned with international standards and frameworks

SASB Madness: Our House

ISSB board members ponder whether to do a want a quick renovation job or an entire new blueprint for SASB standards