Archive

The Omnibus turns right

EPP's measures to water down CSRD and CSDDD backed by right-wing parties and approved by Parliament

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

Comment: Why oversimplification is the enemy of simplification

Business groups call for legal certainty on Omnibus

European Commission assesses payment practice disclosures under ESRS

Cefic releases emissions calculation guidance for chemical sector

IPSASB weighs up broad-lens sustainability disclosure standard

Staff say public sector standard based on IFRS S1 is feasible, urgent and pertinent, while practitioners argue that sustainability reporting will inevitably move beyond climate

MEPs vote to reopen omnibus negotiations

Parliament votes against JURI mandate, delaying trilogue negotiations on directive to simplify CSRD and CSDDD

So long, and thanks for all the data points

A hitchhiker's guide to the ESRS

Building credibility in public sector sustainability reporting

Experts highlight the role of accountants in ensuring disclosures are credible, coherent and decision-useful