ESRS cut in half for LSMEs
EFRAG outlines reductions in draft LSME and non-listed SME standards ahead of consultation
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
"Don't obsess about the standards, use them," standards setters tell preparers
ISSB board member and EFRAG TEG chair urge for focus on commonalities rather than differences across the various reporting requirements
EFRAG piling the impact materiality pressure on ISSB
Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
Materiality implementation guidance goes under EFRAG SRB's microscope
Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
Commission adopts ESRS delegated act
With added provisions on climate change and SFDR-related data points and adjustment to financial materiality
The (nearly) forgotten interoperability table is back (from the future)
And in 'substance' there is 'substantial' progress
EFRAG urges ISSB to prioritise research on new standards
And suggests changing approach to developing standards on biodiversity, human capital and human rights
Work in progress for EU mining, quarrying and coal standard
Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
Engaging with companies is key to sector-specific ESRS but deadline for EDs looms
EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline
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