Opinion

Readable standards, readable reports: EFRAG's plan to cut through complexity and instill clarity

In the second instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Kristian Koktvedgaard about the European body's efforts to make the standards clearer, as well as increasing the readability of the output by corporates.

Double materiality made simple? EFRAG's Wim Bartels explains

In the first instalment of Corporate Disclosures' summer series on the proposed simplified ESRS, we speak with EFRAG sustainability reporting board member Wim Bartels about the European body's plans to clarify the double materiality assessment.

IASB climate examples: Nick Anderson on fixing what is not broken

IASB publishes illustrative examples for reporting climate-related uncertainties in financial statements

"CSRD is like a gym membership," CDP founder says

Paul Dickinson discusses the latest attack against sustainability and why he remains an eternal optimist

Comment: Materiality - the meaning of meaning!

How fast is an EU fast track?

The c's proposal to postpone the entry into application of reporting requirements for wave 2 and wave 3 companies by two years could go immediately to the European Parliament Plenary and could be approved by the Parliament and Council as early as April 2025, EU gossips told Corporate Disclosures.

5 Insights to navigate the changing sustainability reporting landscape in 2025

By Chronos Sustainability's Rory Sullivan, Aisling Eyers and Cora Buentjen

Data governance and internal controls

Corporate Disclosures 2024 roundtable - summary of discussion

Comment: In search of prosperity, the EU ditches the spaceship for the bus

The Commission's new competitiveness drive demonstrates the inherent political challenge of long-term environmental regulations like the European Green Deal

CSRD hopes, fears and needs - setting yourself up for success

Corporate Disclosures 2024 roundtable summary of discussion