Archive

To rebut or not to rebut that is the question for the EFRAG TEG

Council of the EU approves De Cambourg as chair of EFRAG sustainability reporting board

EFRAG sustainability board looks for alternatives to 'rebuttable presumptions'

Nelson Mandela's "favorite judge" launches sustainability reporting initiative

Mervyn King's ESG Exchange aims to provide clarity for preparers

The conflict between double & single materiality is more a narrative than a reality - ISSB's Faber tells MEPs

Conflicts between ISSB & EFRAG standards can't be ruled out but there is a huge opportunity for alignment, he said

ACCA opens curtains on corporates' readiness for ISSB climate standard

ISSB to review IFRS S1 and S2 based on alignment with jurisdictions

Emmanuel Faber tells European Parliament

Technology to create alignment in sustainability disclosures

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.

ESRS: Key areas which need greater alignment with global standards