Archive

Is the European Commission creating a two-tier sustainability reporting framework?

EU looks to tighten CSRD value chain cap

In-scope companies would only be permitted to demand 24 datapoints from business partners under European Commission's proposed voluntary standard

The lobbying push that failed, and perhaps never had a case

Can impact disclosures obscure financially material information?

EU releases draft AI transparency guidelines

Bolstering EU shareholder rights

Views split as investor groups' respond to consultation on EU Shareholder Rights Directive

EFRAG and EC to host educational session on VSME

EU Commission consults on VSME

EU Commission consults on draft simplified ESRS

EFRAG sets out 2026 sustainability reporting priorities

EFRAG resumes work on non-EU reporting requirements

Administrative Board approves 100-day consultation, to be held after European Commission adopts ESRS