Archive

The four horsemen of the ESRS simplification apocalypse

Final judgements due on four contested issues, with EFRAG set to approve streamlined standards on 25 November

ESMA notes "encouraging" start on double materiality disclosures under ESRS

ESMA confirms 2025 common enforcement priorities

ESMA and European Environment Agency sign MoU on sustainable finance collaboration

ESMA calls for proportionate approach to ESRS supervision

ESMA issues guidelines for enforcement of sustainability information

EU companies reach for corporate reporting heaven: connectivity

Providing the necessary linkages between sustainability and financial information in CSRD-complaint reports presents a range of practical accounting challenges

ESMA recommends simplifying ESG disclosure requirements for benchmark administrators

ESMA delivers draft technical standards on CSRD digital tagging requirements

ESMA proposes phase-in and delay for ESRS digital tagging requirements

Stakeholders, both supportive and critical of CSRD, bemused at the prospect of delay