Archive

Comment: Beyond mountains, more mountains

In recent weeks, declarations that the Omnibus has reached its final destination

CSRD survives the Transatlantic "showdown"

Despite fierce US opposition, the EU has preserved the extraterritorial core of CSRD, albeit with a narrower scope. The debate now shifts from political resistance to practical implementation.

Simplified ESRS submitted to European Commission

EU Ombudsman finds "procedural shortcomings" behind Commission's Omnibus proposal

ESRS simplifications approved by EFRAG board

New phase-in reliefs floated for EU reporting standards

Ahead of final EFRAG SRB approval on revised ESRS this Friday

European Commission proposes SFDR simplifications

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

European Commission assesses payment practice disclosures under ESRS

So long, and thanks for all the data points

A hitchhiker's guide to the ESRS