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
EFRAG takes tentative step on non-EU standards
Approval of exposure draft delayed, with SRB set to renew discussions in January
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
EFRAG approves draft standard for oil and gas sector
With board members highlighting 'reservations' over first set of sector-specific disclosure requirements
Challenges remain as EFRAG readies draft oil and gas standard
Companies and board members raise concerns that sector-specific standard will be too granular and not adequately aligned with international standards and frameworks
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
EFRAG's application guidance, help or hindrance?
Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
Materiality implementation guidance goes under EFRAG SRB's microscope
Board members broadly supportive of document, with caveats on some points on substance and some editorial considerations
15 years of sustainability reporting experience buys you... 30% ESRS compliance
Three European corporates warn of mammoth work ahead for compliance with CSRD/ESRS
EFRAG board discusses usefulness of voluntary staff ethnicity disclosure
Proposed by the technical expert group
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