Archive

EU member states call for further reductions to corporate sustainability laws

Council of the EU agrees negotiating position on omnibus directive to simplify CSRD and CSDDD

From theory to practice: Lessons learned from the first wave of TNFD reporting

Study of 116 TNFD-aligned disclosures shows variation in coverage of framework and highlights inherent challenges of biodiversity reporting

EFRAG's five levers for ESRS simplification

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

Who killed the (spirit of) CSRD?

ISSB approves draft amendments to SASB standards

Proposed enhancements to be opened for 150-day consultation

Climate trumps uncertainty as IASB votes on illustrative examples

Seven climate-related examples to be issued in October, as standard-setter drops example of reporting on regulatory uncertainty

IPSASB splits climate standard in two

First standard to cover own operations, and a separate public policy standard to be issued at a later date

Democrats mount defence of Corporate Transparency Act

Legislation introduced to support small companies with BOI requirements

Data centres, the new frontier of climate reporting at tech companies

Google the latest US firm to reject proposals for a modified climate transition plan which incorporates the environmental impact of data centres

Circling back: Simplifying EU circular economy disclosures

EFRAG reflects on first year of reporting under ESRS E5, as it moves ahead with simplification proposals