EFRAG's application guidance, help or hindrance?
24 August 2023
Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
Voice of dissent on ESRS
02 December 2022
Reasoning for one EFRAG SRB member's abstention on the first set of draft ESRS
Higher costs in the short-term than benefits in implementing ESRS
11 November 2022
SMEs concerned the cost of requirements trickling down to them is undervalued
Integrating 1.5°C reduction target in European climate standard
12 October 2022
EFRAG's SRB discussed requiring explanation on how companies' targets align with the 1.5° global temperature goal