Capisciolto and Kendall to co-chair IFASS from 2025
Europe's ESRS for SMEs balancing act
EFRAG highlights proportionality of LSME and VSME standards, as stakeholders call for accessible digital tools to support SME disclosures
EFRAG approves two-part voluntary standard for SMEs
Consisting of a basic module of disclosures for micro enterprises and a comprehensive module with additional datapoints for larger SMEs
Non-EU ESRS to focus solely on companies' impacts in Europe
According to the early direction of travel agreed by EFRAG SRB
Inside the mechanics of Europe's sector standards
EFRAG Sustainability Reporting Technical Expert Group (SR TEG) chair Chiara Del Prete clarifies the methodology and the rationale behind the introduction of EU sector-specific standards
EFRAG approves draft standard for oil and gas sector
With board members highlighting 'reservations' over first set of sector-specific disclosure requirements
EFRAG SRB approves ESRS/TNFD mapping
Mapping document shows consistency in definitions, concepts and disclosures, but TNFD requires more specificity and granularity than the environmental ESRS
ESRS cut in half for LSMEs
EFRAG outlines reductions in draft LSME and non-listed SME standards ahead of consultation
EFRAG's guidance is coming, but is it practical?
European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting