Archive

EFRAG and DHL Group engage in a Paso Doble over sector specific ESRS

While Patrick de Cambourg performs his own rendition of Nina Simone's classic

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

EFRAG and CDP collaborate on climate disclosure mapping

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

According to the early direction of travel agreed by EFRAG SRB

EFRAG approves draft standard for oil and gas sector

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

EFRAG issues XBRL Taxonomy for ESRS

TNFD and EFRAG issue correspondence map

EFRAG-ISSB's interoperability gospel, Saint Thomas and the resurrection of SASB Standards

Why SASB Standards emerge as a key interoperability tool for ISSB and EFRAG

"CSRD is not about extraterritoriality, it's about having a level playing field in the EU," DG Fisma reiterates

Sven Gentner, head of unit at DG Fisma, debunked the notion that CSRD was an exterritorial regulation at an event organised in the European Parliament this week.

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