Archive

  • EFRAG approves draft standard for oil and gas sector

    19 September 2024

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

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

    13 December 2023

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

  • Auditors on a sustainability 'journey'

    10 October 2023

    Audit firms are upskilling their staff on sustainability topics in preparation for the CSRD but learning these skills takes time

  • EU considers ISSA 5000's suitability for its sustainability assurance regime

    05 October 2023

    Commission to judge the standard's suitability for Europe ahead of introducing limited assurance standards in 2026

  • EFRAG piling the impact materiality pressure on ISSB

    30 August 2023

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