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Items tagged with "ESRS"

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EU sustainability reporting shake-up arrives — without impacting digital reporting

The European Commission has unveiled its Omnibus simplification proposals to scale back and delay sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) and related rules.

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ESRS reporting overhaul: fewer companies, fewer data points, no sector-specific standards

The European Commission’s Omnibus simplification proposal, if enacted, will change the shape of sustainability reporting across that continent, reducing the number of private companies required to comply with the European Sustainability Reporting Standards (ESRS) while streamlining the disclosures themselves.

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CSRD: EU’s sustainability reporting on track, despite questions

CSRD: EU’s sustainability reporting on track, despite questions

Patrick de Cambourg, Chair of the EFRAG Sustainability Reporting Board, delivered a compelling keynote at Data Amplified 2024, highlighting the progress and some of the challenges surrounding the EU’s flagship sustainability initiative, the Corporate Sustainability Reporting Directive (CSRD).

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EFRAG Taxonomy takes the ESRS digital.

EFRAG Taxonomy takes the ESRS digital

Last week the European Financial Reporting Advisory Group (EFRAG) published the XBRL taxonomy to accompany the first set of European Sustainability Reporting Standards (ESRS Set 1), supporting the digital tagging of sustainability statements.

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EFRAG publishes paper on enhancing connectivity and reporting boundaries in annual reports

Last week the European Financial Reporting Advisory Group (EFRAG) published Connectivity considerations and boundaries of different Annual Report sections, a paper which forms part of EFRAG’s research project on the interplay between financial and sustainability reporting.

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TNFD and EFRAG publish correspondence mapping, enhancing nature-related disclosures

The Taskforce on Nature-related Financial Disclosures (TNFD) and the European Financial Reporting Advisory Group (EFRAG) recently released a correspondence mapping of the European Sustainability Reporting Standards (ESRS) and TNFD’s recommended disclosures.

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EFRAG finalises three ESRS implementation guidance documents

Last week EFRAG published the final versions of its first three ESRS Implementation Guidance (IG) documents: EFRAG IG 1 Materiality Assessment, EFRAG IG 2 Value Chain, and EFRAG IG 3 ESRS Datapoints.

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EFRAG releases new ESRS Q&A technical explanations

Last week EFRAG released 44 new technical explanations and a compilation of 68 explanations to assist stakeholders with implementing the European Sustainability Reporting Standards (ESRS). These explanations, available via the EFRAG ESRS Q&A Platform, address various stakeholder questions and offer practical support for the ESRS framework.

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Unlocking synergy: EFRAG-ISSB joint event highlights interoperability guidance

Last week EFRAG and the International Sustainability Standards Board (ISSB) hosted a joint event in Brussels exploring the importance of interoperability between the IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards (ESRS).

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IFRS Foundation and EFRAG release interoperability guidance for ISSB & ESRS

The IFRS Foundation and EFRAG have just released joint guidance on the alignment achieved between ISSB’s IFRS Sustainability Disclosure Standards and ESRS, providing valuable support for companies navigating sustainability reporting. This release offers practical support for companies, focusing particularly on navigating climate-related disclosures.

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