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 draft standard for oil and gas sector
With board members highlighting 'reservations' over first set of sector-specific disclosure requirements
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
Auditors on a sustainability 'journey'
Audit firms are upskilling their staff on sustainability topics in preparation for the CSRD but learning these skills takes time
EU considers ISSA 5000's suitability for its sustainability assurance regime
Commission to judge the standard's suitability for Europe ahead of introducing limited assurance standards in 2026
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