Archive

• EFRAG's application guidance, help or hindrance?

  24 August 2023

  Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

• Voice of dissent on ESRS

  02 December 2022

  Reasoning for one EFRAG SRB member's abstention on the first set of draft ESRS

• Higher costs in the short-term than benefits in implementing ESRS

  11 November 2022

  SMEs concerned the cost of requirements trickling down to them is undervalued

• Integrating 1.5°C reduction target in European climate standard

  12 October 2022

  EFRAG's SRB discussed requiring explanation on how companies' targets align with the 1.5° global temperature goal