Archive

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

From Kathmandu to Brussels via Emmanuel Faber's LinkedIn

Why anticipated financial effects have created a Europe's sustainability soap opera

Double materiality made simple? EFRAG's Wim Bartels explains

In the first instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Wim Bartels about the European body's plans to clarify the double materiality assessment.

EFRAG's five levers for ESRS simplification

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

Wim Bartels highlights CSRD assurance challenges

ESRS simplification workplan rejected by EFRAG SRB

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

EFRAG approves draft standards for non-EU companies

With amendments to option for excluding information not related to products and services sold in the EU

EFRAG takes tentative step on non-EU standards

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

EFRAG approves draft standard for oil and gas sector

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

EFRAG's guidance is coming, but is it practical?

European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting