Opinion

IFRS's Foundation exec director on ISSB progress and future plans

Lee White, executive director of the IFRS Foundation, provides update on ISSB's objectives, progress and plans for the future.

A pragmatic approach to getting started with the ESRS

By Christoph Töpfer, policy and research officer at the German Environment Agency (UBA) and former member of the EFRAG Project Task Force. Interview by Vincent Huck

Large companies shouldn't burden SMEs and act as a catalyst for positive change across the value chain

Letizia Macrì, VP at ESG European Institute, gives her view on the ESRS and why they will be a game changer for Europe

Emmanuel Faber's speech to the European Parliament

Andreas Barckow's speech to the European Parliament

ESG rating: what's the future?

Letizia Macrì, VP at ESG European Institute, explores the path ahead for ESG ratings

FASB keeping an eye on climate issue as regulation bound to increase

FASB chair Richard Jones discusses the US standard setter work on sustainability, and developments in the US more broadly

SMEs and their advisors are in no way placed to deliver on the CSRD/ESRS

Salvador Marin and Paul Thompson, respectively president and director at EFAA for SMEs, as well as Luc Hendrickx, director at SMEunited, discuss the challenges SMEs face in complying with CSRD and ESRS

Tjeerd Krumpelman speech to the European Parliament

Introductory remarks by Tjeerd Krumpelman to European Parliament hearing of candidates for the position of chair of EFRAG's Sustainability Reporting Board.

Dawn Slevin speech to the European Parliament

Introductory remarks delivered by Dawn Slevin, managing director at ELS Europe, during the European Parliament audition of candidates for the position of chair of EFRAG's Sustainability Reporting Board.