• EFRAG's application guidance, help or hindrance?

    24 August 2023

    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.

    04 August 2023

    A movie production by the First Triumvirate of the sustainability reporting republic

  • Commission adopts ESRS delegated act

    31 July 2023

    With added provisions on climate change and SFDR-related data points and adjustment to financial materiality

  • Fear and lobbying in Brussels

    19 July 2023

    With stakeholders on tenterhooks as the Commission finalises ESRS, Corporate Disclosures reveals what is at stake

  • Financial materiality under ESRS and ISSB misaligned?

    18 July 2023

    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

    13 July 2023

    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

  • Commission's ESRS adjustments fail to appease corporates

    12 July 2023

    Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment