Archive

  • Germany calls for two-year delay to CSRD phase-in

    18 December 2024

    In list of eight recommendations for simplification sent to new European Commissioners

  • ESMA proposes phase-in and delay for ESRS digital tagging requirements

    13 December 2024

    Stakeholders, both supportive and critical of CSRD, bemused at the prospect of delay

  • Europe's ESRS for SMEs balancing act

    25 November 2024

    EFRAG highlights proportionality of LSME and VSME standards, as stakeholders call for accessible digital tools to support SME disclosures

  • Outcome of Glencore's OECD human rights complaint questions pushback of due diligence laws in UK and EU

    22 November 2024

    As UK NCP finds instances of non-compliance at a former subsidiary of Glencore in Chad.

  • EFRAG approves two-part voluntary standard for SMEs

    13 November 2024

    Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs