Archive

Simplified ESRS submitted to European Commission

The four horsemen of the ESRS simplification apocalypse

Final judgements due on four contested issues, with EFRAG set to approve streamlined standards on 25 November

European Commission to 'stop the clock' for CSRD wave one companies

Proposed delegated act would allow companies to omit ESRS disclosure requirements - including anticipated financial effects and social datapoints - indefinitely

EFRAG approves ESRS simplification workplan at second attempt

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

EFRAG takes tentative step on non-EU standards

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

EFRAG approves two-part voluntary standard for SMEs

Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs

EFRAG approves draft standard for oil and gas sector

With board members highlighting 'reservations' over first set of sector-specific disclosure requirements

EU reporting relief measures expected next week

Commission expected to delay adoption of sector standards and raise the threshold for SMEs

EFRAG starts work on voluntary SME standard

Proposals for voluntary sustainability standards for European unlisted SMEs have been presented to the Technical Expert Group

Integrating 1.5°C reduction target in European climate standard

EFRAG's SRB discussed requiring explanation on how companies' targets align with the 1.5° global temperature goal