Archive

Rebuttable presumptions rebutted in comment letters to EFRAG

Concerns over the rebuttable presumptions approach to reporting in the draft European Sustainability Reporting Standards (ESRS) diluting the quality of reporting and overburdening entities was expressed in a number of comment letters sent to EFRAG.

Sustainability, sustainability everywhere, Nor any drop to drink - according to IFAC's report

"A lot going on in sustainability reporting, but not good enough," IFAC's CEO Kevin Dancey says.

Corporates doubtful on ESRS compatibility with TCFD framework

One of the common criticisms levelled at EFRAG and the European Union is to not have openly embraced (unlike the ISSB) the TCFD's four pillars of reporting, but most corporate respondents to EFRAG's consultation said the proposed standards are TCFD compatible even if some would like greater alignment on terminologies.

Technology key for sustainability data collection

Representatives from the engineering, banking and IT consultancy sectors agree ESG data collection is essential and can be assisted by specialist software but suggest additional training for software providers.

SASB to become the IFRS sustainability standards for SMEs?

An option to be discussed by the ISSB, its chair said

Civil society's take on ESRS S1 to S4

The European sustainability reporting standards on social disclosures (ESRS Ss) should have greater emphasis on workforce information in the supply chain, representatives from European trade unions and NGOs stressed during an outreach event organised by EFRAG.

Corporates welcome CSRD but fear compliance challenge

A song of standards and politics

Patrick de Cambourg discusses the 'game of standards'

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

Sustainability disclosures increasingly on North American internal auditors' radars

But not yet in their budgets