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
Preparing for CSDDD compliance
Sandra Atler, human rights practice group director at Enact Sustainable Strategies, outlines the steps companies should take when completing their due diligence under the new directive
Work in progress for EU mining, quarrying and coal standard
Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
EFRAG starts drafting listed SME standard
Disclosures simplified through voluntary reporting and materiality assessments
Engaging with companies is key to sector-specific ESRS but deadline for EDs looms
EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline
EFRAG starts work on mining and coal sector-specific standard
As first of five sector-specific standards to be developed this year
Three appointments to EFRAG reporting boards
EFRAG SR TEG divided over listed SME standards
Definition of proportionality and quantitative vs qualitative disclosures debated by members
First set of ESRS sent to European Commission
The first set of European Sustainability Reporting Standards have been sent to the European Commission after months of revisions by EFRAG's sustainability reporting board
EFRAG starts work on voluntary SME standard
Proposals for voluntary sustainability standards for European unlisted SMEs have been presented to the Technical Expert Group
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