Archive

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.

KPMG benchmarks Danish companies' ESRS compliance

Coalition launched to improve development and disclosures of climate transition plans

Indonesia launches sustainability reporting standards

ISSB-aligned disclosure requirement to take effect from 2027

Revised EU climate standard shifts towards IFRS S2

Terminology and disclosures better aligned through draft simplifications to ESRS E1

UK TAC surveys stakeholders on ISSB's ED on Proposed Amendments to the SASB Standards

WBSCD publishes report on intangibles

UK FCA considers streamlining sustainability reporting framework

EFRAG launches survey on cost-benefit analysis of simplified ESRS

Refinancing risk leads to increased ESG disclosure levels, study finds