EFRAG confirm TCFD structure for ESRS 2 and topical standards
Sustainability Reporting Board confirms switching to TCFD architecture for disclosures on policies, targets, action plans and resources
Climate scenarios now required in IFRS S2 to report on resilience
Based on TCFD framework's classification of climate scenarios
Advisory body to German government calls for greater alignment with ISSB work
As well as prioritisation and proportionality in implementing EU standards
Alignment should not come at the cost of EU's ambitions
MEP Irene Tinagli tells European Commission summit
Final changes to disability disclosure in ESRS S1
EFRAG SR Board accounts for legal restrictions on disability disclosures in own work force standard
EC vice-president Dombrovskis hints at EU endorsement of ISSB standards
On the provision they are "consistent with EU regulations and the ambitions of the European Green Deal"
Tension in the EFRAG TEG as deadline for final standards looms
Accusations of racism and arrogance as personalities clash in final TEG meeting
EFRAG SR board finalises mandatory disclosures and materiality in standards
Disclosure requirements will be mandatory for climate and general standards in the ESRS
Corporates call for more guidance on double materiality
While saying they are not bothered by the single vs double materiality debate
It is inevitable that the sustainability reporting burden will be passed on to SMEs
But can we do it in a smart way? Large companies have asked during a panel moderated by Corporate Disclosures