Archive

Technology at the rescue of preparers?

Panellists at Corporate Disclosures 2023 conference discuss the challenges of digitally tagging sustainability reports, and the opportunities that tech offers

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

Preparing for CSDDD compliance

Sandra Atler, human rights practice group director at Enact Sustainable Strategies, outlines the steps companies should take when completing their due diligence under the new directive

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

Engaging with companies is key to sector-specific ESRS but deadline for EDs looms

EFRAG seeks solutions to receiving the feedback it needs whilst meeting its deadline

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

First set of ESRS sent to European Commission

The first set of European Sustainability Reporting Standards have been sent to the European Commission after months of revisions by EFRAG's sustainability reporting board