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EU looks to tighten CSRD value chain cap
28 May 2026In-scope companies would only be permitted to demand 24 datapoints from business partners under European Commission's proposed voluntary standard
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The lobbying push that failed, and perhaps never had a case
19 May 2026Can impact disclosures obscure financially material information?
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EFRAG approves draft standards for non-EU companies
16 January 2025With amendments to option for excluding information not related to products and services sold in the EU
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EFRAG takes tentative step on non-EU standards
19 December 2024Approval of exposure draft delayed, with SRB set to renew discussions in January
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EFRAG approves two-part voluntary standard for SMEs
13 November 2024Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs
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EFRAG approves draft standard for oil and gas sector
19 September 2024With board members highlighting 'reservations' over first set of sector-specific disclosure requirements
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Challenges remain as EFRAG readies draft oil and gas standard
02 July 2024Companies and board members raise concerns that sector-specific standard will be too granular and not adequately aligned with international standards and frameworks
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EFRAG's guidance is coming, but is it practical?
13 December 2023European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting
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EFRAG's application guidance, help or hindrance?
24 August 2023Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
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Materiality implementation guidance goes under EFRAG SRB's microscope
24 August 2023Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
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