Archive

'Learn from financial reporting mistakes,' SMEs tell Commission and EFRAG

Asking for a sustainability reporting framework fit for their businesses

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.

European Parliament supports De Cambourg for EFRAG's Sustainability Reporting Board

12 in favor, 8 against, 2 abstentions

Finance Watch tells investors not to take sustainability standards at face value

ISSB's Sue Lloyd reveals carbon offset was most debated point internally in designing the IFRS' ISS

Corporates welcome CSRD but fear compliance challenge

European stakeholders share confusion and concerns over ESRSs

A series of outreach events in European countries conducted by EFRAG on its European Sustainability Reporting Standards (ESRS) exposure drafts highlighted stakeholders' confusion and concerns over the proposed standards.

A song of standards and politics

Patrick de Cambourg discusses the 'game of standards'

UK standard setter to support ISSB standards as minimum global baseline

But would like scope clarified and definitions tightened

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

Is there a parochial debate between theory and practice?

CSRD trialogue: stalemate or finish line?

Tensions are rising as negotiations reach their conclusion