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.
Patrick de Cambourg discusses the 'game of standards'
But would like scope clarified and definitions tightened
Is there a parochial debate between theory and practice?
The Council and the European parliament have reached a provisional agreement on the corporate sustainability reporting directive (CSRD).
Sue Lloyd praises Europe's thought leadership in sustainability reporting
Tensions are rising as negotiations reach their conclusion
In the past business owners segmented financial and accounting reporting to shareholders from telling anyone else interested about ESG 'performance'. Not any more, finds David Walker
Once described as 'fragmented' into an 'alphabet soup' of voluntary initiatives, the landscape of non-financial disclosures is consolidating, and fast