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EFRAG SR board finalises mandatory disclosures and materiality in standards
27 October 2022Disclosure requirements will be mandatory for climate and general standards in the ESRS
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Corporates call for more guidance on double materiality
27 October 2022While saying they are not bothered by the single vs double materiality debate
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It is inevitable that the sustainability reporting burden will be passed on to SMEs
26 October 2022But can we do it in a smart way? Large companies have asked during a panel moderated by Corporate Disclosures
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EU Commission urged not to water down sustainability reporting project
25 October 202237 organizations write to Commissioner McGuiness in defence of EU standards for corporate sustainability reporting
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California climate law 'architects' respond to corporates' criticisms
24 October 2022Melissa Romero, senior legislative manager at California Envirovoters, believes the bill will ultimately defeat corporate lobby groups' criticisms.
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ISSB confirm Scope 3 emissions in IFRS S2
21 October 2022But will provide more application guidance and offer relief provisions
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ISSB votes to provide more guidance on value chain reporting
21 October 2022And see it as an important element of the interoperability piece
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EFRAG board discusses usefulness of voluntary staff ethnicity disclosure
21 October 2022Proposed by the technical expert group
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ISSB votes on agenda priorities
20 October 2022The board voted to proceed with proposals for its agenda priorities consultation and discussed prioritising governance disclosures
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ISSB sends IFRS staff back to drawing board on use of word 'significant'
20 October 2022Not all board members in agreement on potential confusion between significant and material
