EFRAG issues draft ESRS Taxonomy

SSBJ tweaks ISSB disclosures in Japanese standards

Under revised European Commission mandate which also calls for more clarity on double materiality

The c's proposal to postpone the entry into application of reporting requirements for wave 2 and wave 3 companies by two years could go immediately to the European Parliament Plenary and could be approved by the Parliament and Council as early as April 2025, EU gossips told Corporate Disclosures.

By Chronos Sustainability's Rory Sullivan, Aisling Eyers and Cora Buentjen