Archive

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

Grant Thornton guide on updated ESRS

GRI praises latest version of ESRS

PwC guide on European Commission's revisions to ESRS