EFRAG approves draft standards for non-EU companies
With amendments to option for excluding information not related to products and services sold in the EU
Canada extends ISSB's transitional reliefs in final sustainability standards
And offers additional temporary exemptions on quantitative scenario analysis disclosures
Unreasonable assurance?
War stories from the frontline of sustainability engagements
Climate disclosures remain a work in progress, (various) 2024 studies find
Surveys find improvements in emissions reporting but weaknesses apparent in financial effects, scenario analysis and transition plan disclosures
Implementing CSRD: where pragmatism meets compassion
Preparers feel the 'no pain, no gain' mantra
EFRAG takes tentative step on non-EU standards
Approval of exposure draft delayed, with SRB set to renew discussions in January
Germany calls for two-year delay to CSRD phase-in
In list of eight recommendations for simplification sent to new European Commissioners
New Zealand developing new proportionality measures for climate reporting requirements
Government seeks feedback on threshold and liabilities, whilst XRB proposes differential disclosures
ESMA proposes phase-in and delay for ESRS digital tagging requirements
Stakeholders, both supportive and critical of CSRD, bemused at the prospect of delay
Swiss government proposes climate reporting overhaul
As part of broader shift to align disclosure requirements with CSRD