Archive

EFRAG approves two-part voluntary standard for SMEs

Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs

Non-EU ESRS to focus solely on companies' impacts in Europe

According to the early direction of travel agreed by EFRAG SRB

Inside the mechanics of Europe's sector standards

EFRAG Sustainability Reporting Technical Expert Group (SR TEG) chair Chiara Del Prete clarifies the methodology and the rationale behind the introduction of EU sector-specific standards

EFRAG approves draft standard for oil and gas sector

With board members highlighting 'reservations' over first set of sector-specific disclosure requirements

EFRAG SRB approves ESRS/TNFD mapping

Mapping document shows consistency in definitions, concepts and disclosures, but TNFD requires more specificity and granularity than the environmental ESRS

EFRAG appoints Sustainability Reporting TEG members

ESRS cut in half for LSMEs

EFRAG outlines reductions in draft LSME and non-listed SME standards ahead of consultation

EFRAG's guidance is coming, but is it practical?

European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting

"Don't obsess about the standards, use them," standards setters tell preparers

ISSB board member and EFRAG TEG chair urge for focus on commonalities rather than differences across the various reporting requirements

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