Regulation

EFRAG sustainability TEG reviews at definition of affected communities in ESRS social standards

A proposal to expand the definition to include affected people living at a distance from a company's operations and explicitly include indigenous peoples was debated by the TEG.

ISSB reports on future plans at the World Standard-Setters' Conference

Sue Lloyd, Sundip Jadela and Lois Guthrie answered questions on the challenges faced in implementing the sustainability standards.

Emmanuel Faber's speech to the European Parliament

"SMEs are not ready to report under ESRS and won't be any time soon"

Speech by Salvador Marin, president of EFAA for SMEs, delivered at EFRAG-EFAA-SMEunited Joint Outreach on Draft ESRS EDs