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
Three billboards outside planet earth, solar system.
A movie production by the First Triumvirate of the sustainability reporting republic
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
Commission's ESRS adjustments fail to appease corporates
Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment
EFRAG to work on inventory of data points in ESRS set 1
And will open an access point for stakeholders to submit questions
EFRAG and IAASB aligned on sustainability assurance challenges
And IAASB will work to ensure standards work with ESRS reporting
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
First set of ESRS sent to European Commission
The first set of European Sustainability Reporting Standards have been sent to the European Commission after months of revisions by EFRAG's sustainability reporting board