Archive

  • 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

  • Preparing for CSDDD compliance

    19 May 2023

    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

    08 February 2023

    Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard

  • EFRAG starts drafting listed SME standard

    02 February 2023

    Disclosures simplified through voluntary reporting and materiality assessments

  • Engaging with companies is key to sector-specific ESRS but deadline for EDs looms

    18 January 2023

    EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline

  • EFRAG starts work on mining and coal sector-specific standard

    13 January 2023

    As first of five sector-specific standards to be developed this year

  • EFRAG SR TEG divided over listed SME standards

    07 December 2022

    Definition of proportionality and quantitative vs qualitative disclosures debated by members

  • First set of ESRS sent to European Commission

    24 November 2022

    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

    18 November 2022

    Proposals for voluntary sustainability standards for European unlisted SMEs have been presented to the Technical Expert Group