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Workforce disclosures cut down in ESRS revisions
22 August 2025Mandatory S1 datapoints reduced by 53% and narrative reporting simplified across all social standards, under EFRAG proposal
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Wave one CSRD reports lay bare the thorny materiality questions
20 May 2025Analysis of first reports suggest no one-to-one conversion between impacts and risks and opportunities
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Webinar: recommendations for a CSRD-compliant double materiality assessment
23 July 2024Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens
