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European stakeholders share confusion and concerns over ESRSs

A series of outreach events in European countries conducted by EFRAG on its European Sustainability Reporting Standards (ESRS) exposure drafts highlighted stakeholders' confusion and concerns over the proposed standards.

A song of standards and politics

Patrick de Cambourg discusses the 'game of standards'

UK standard setter to support ISSB standards as minimum global baseline

But would like scope clarified and definitions tightened

What if the ISSB and EFRAG already shared a same vision of materiality

Is there a parochial debate between theory and practice?

EU reach CSRD agreement, with some question marks remaining

The Council and the European parliament have reached a provisional agreement on the corporate sustainability reporting directive (CSRD).

Team of four at ISSB working full time on alignment with EFRAG's ESRS

Sue Lloyd praises Europe's thought leadership in sustainability reporting

CSRD trialogue: stalemate or finish line?

Tensions are rising as negotiations reach their conclusion

G7 calls on ISSB to work on standards for nature and social

Financial and ESG performance - benefits of worlds colliding

In the past business owners segmented financial and accounting reporting to shareholders from telling anyone else interested about ESG 'performance'. Not any more, finds David Walker

As sustainability disclosures become mandatory, what is the place of its oldest standard-setter?

Once described as 'fragmented' into an 'alphabet soup' of voluntary initiatives, the landscape of non-financial disclosures is consolidating, and fast