Archive

• EFRAG piling the impact materiality pressure on ISSB

  30 August 2023

  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.

  04 August 2023

  A movie production by the First Triumvirate of the sustainability reporting republic

• Commission adopts ESRS delegated act

  31 July 2023

  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)

  13 July 2023

  And in 'substance' there is 'substantial' progress

• Commission's ESRS adjustments fail to appease corporates

  12 July 2023

  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

  12 April 2023

  And will open an access point for stakeholders to submit questions

• EFRAG and IAASB aligned on sustainability assurance challenges

  23 March 2023

  And IAASB will work to ensure standards work with ESRS reporting

• Work in progress for EU mining, quarrying and coal standard

  08 February 2023

  Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard

• Emmanuel Faber visits double materiality shrine

  09 December 2022

  Bearing the 'investor focus flag'

• First set of ESRS sent to European Commission

  24 November 2022

  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