Archive

  • So long, and thanks for all the data points

    16 October 2025

    A hitchhiker's guide to the ESRS

  • Technical vs political: Omnibus I heads to final destination

    15 September 2025

    With a key question: should scope be raised if ESRS are simplified?

  • Readable standards, readable reports: EFRAG's plan to cut through complexity and instill clarity

    21 August 2025

    In the second instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Kristian Koktvedgaard about the European body's efforts to make the standards clearer, as well as increasing the readability of the output by corporates.

  • EFRAG's five levers for ESRS simplification

    19 June 2025

    As it aims to reduce datapoints by 50% and simplify the DMA

  • EFRAG approves ESRS simplification workplan at second attempt

    25 April 2025

    Exposure draft amendments to be issued for 30-40 day consultation in July

  • ESRS simplification workplan rejected by EFRAG SRB

    15 April 2025

    Ten board members vote against Secretariat proposal for streamlining standards by 31 October

  • Shades of CSRD simplification

    04 February 2025

    Filip Gregor and Kristian Koktvedgaard debate possible approaches to reducing the reporting burden of the ESRS

  • EFRAG takes tentative step on non-EU standards

    19 December 2024

    Approval of exposure draft delayed, with SRB set to renew discussions in January

  • Work in progress for EU mining, quarrying and coal standard

    08 February 2023

    Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard