With the Corporate Sustainability Reporting Directive (CSRD) recently passing into EU law, at Data Amplified Henrik Sandin, Director and principal ESG Specialist at Workiva, shared his insights into what this is going to mean for filers in upcoming years.
UN Principles for Responsible Investment (PRI) has published a review and perspective on the current evolution of corporate sustainability reporting in the EU, and how it can best serve investors.
The European Financial Reporting Advisory Group (EFRAG) has published a Call for Tenders seeking specialists to develop an XBRL taxonomy for the first set of European Sustainability Reporting Standards (ESRSs), being introduced under the Corporate Sustainability Reporting Directive (CSRD).
In case you missed it, the European Financial Reporting Advisory Group (EFRAG) has released a proof-of-concept XBRL Taxonomy in support of the European Sustainability Reporting Standards (ESRSs).
Another really interesting session at the 30th XBRL Europe conference was the plenary session on environment, social, and governance (ESG) matters, with presentations now available to peruse online. It focused particularly on the crucial theme of how digital thinking is being built into emerging ESG standards.
The Council of the European Union and the European Parliament have this week reached a provisional political agreement on the Corporate Sustainability Reporting Directive (CSRD), a crucial step towards passage of this law.
For those taking a close interest in the development of the European Sustainability Reporting Standards, the European Financial Reporting Advisory Group (EFRAG) has published its ‘Basis for conclusions’ to supplement recent exposure drafts, currently out for consultation.
EFRAG’s consultation on European Sustainability Reporting Standards is underway, with corrected survey links, and has been welcomed by IFAC. Next on the agenda is alignment with the ISSB’s global standards.
In another critical milestone for ESG reporting in the EU, EFRAG has released exposure drafts of the nascent European Sustainability Reporting Standards for public consultation.
The European Financial Reporting Advisory Group (EFRAG) has published its Due Process Procedures for Sustainability Standard-Setting.
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