Archive

  • ESRS for SMEs: The key to Europe's new policy goals?

    14 September 2023

    With the Commission trimming down reporting requirements and SMEs calling for clarity, EFRAG is tasked with releasing its simplified reporting standards by the end of October

  • Is what's material for preparers material for auditors?

    14 September 2023

    IAASB set to release additional guidance as confusion persists over practitioner/preparer materiality assessments in sustainability assurance standard