Archive

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

GRI 415: The North Star for lobbying transparency?

Harold Pauwels, GRI's director of standards, discusses the planned revisions to the lobbying disclosure standard and its influence on jurisdictional reporting requirements