Archive

EFRAG piling the impact materiality pressure on ISSB

Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate

The (nearly) forgotten interoperability table is back (from the future)

And in 'substance' there is 'substantial' progress

EFRAG urges ISSB to prioritise research on new standards

And suggests changing approach to developing standards on biodiversity, human capital and human rights

Yasunobu Kawanishi fields EFRAG's questions on Japanese sustainability standards

The chair of the Accounting Standards Board of Japan and the Sustainability Standards Board of Japan, Yasunobu Kawanishi, presented to the EFRAG sustainability reporting board (SRB) Japan's approach to sustainability reporting standards before answering questions from the SRB.

EFRAG and IAASB aligned on sustainability assurance challenges

And IAASB will work to ensure standards work with ESRS reporting

Work in progress for EU mining, quarrying and coal standard

Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard

EFRAG starts drafting listed SME standard

Disclosures simplified through voluntary reporting and materiality assessments

EFRAG starts work on mining and coal sector-specific standard

As first of five sector-specific standards to be developed this year

Three appointments to EFRAG reporting boards

EFRAG SR TEG divided over listed SME standards

Definition of proportionality and quantitative vs qualitative disclosures debated by members