EFRAG piling the impact materiality pressure on ISSB
Calls for impact disclosures in the IFRS sustainability standards while accepting the limitations of the ISSB's investor-focused mandate
The (nearly) forgotten interoperability table is back (from the future)
And in 'substance' there is 'substantial' progress
EFRAG urges ISSB to prioritise research on new standards
And suggests changing approach to developing standards on biodiversity, human capital and human rights
Yasunobu Kawanishi fields EFRAG's questions on Japanese sustainability standards
The chair of the Accounting Standards Board of Japan and the Sustainability Standards Board of Japan, Yasunobu Kawanishi, presented to the EFRAG sustainability reporting board (SRB) Japan's approach to sustainability reporting standards before answering questions from the SRB.
EFRAG and IAASB aligned on sustainability assurance challenges
And IAASB will work to ensure standards work with ESRS reporting
Work in progress for EU mining, quarrying and coal standard
Materiality approach and level of disaggregation slowing EFRAG's development of the sector-specific standard
EFRAG starts drafting listed SME standard
Disclosures simplified through voluntary reporting and materiality assessments
EFRAG starts work on mining and coal sector-specific standard
As first of five sector-specific standards to be developed this year
Three appointments to EFRAG reporting boards
EFRAG SR TEG divided over listed SME standards
Definition of proportionality and quantitative vs qualitative disclosures debated by members
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