ESRS for SMEs: The key to Europe's new policy goals?
With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October
EFRAG's application guidance, help or hindrance?
Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
Three billboards outside planet earth, solar system.
A movie production by the First Triumvirate of the sustainability reporting republic
European Commission posts Q+A on ESRS adoption
Commission adopts ESRS delegated act
With added provisions on climate change and SFDR-related data points and adjustment to financial materiality
Fear and lobbying in Brussels
With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake
Financial materiality under ESRS and ISSB misaligned?
As the European Commission prepares the final delegated acts for ESRS, some stakeholders warn of potential double reporting
ESRS - the more things change, the more they stay the same
NGOs push back on Commission for lowering ambitions while chambers of commerce insist the standards remain too burdensome and investors feel they are left in limbo
NASDAQ guide on updates to ESRS
Commission's ESRS adjustments fail to appease corporates
Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment