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Items tagged with "EFRAG"

EFRAG responds to ISSB’s emissions disclosure update

The European Financial Reporting Advisory Group (EFRAG) has published its Draft Comment Letter on the International Sustainability Standards Board’s (ISSB) proposed amendments to IFRS S2, focused on greenhouse gas emissions disclosures. EFRAG invites feedback by 20 June 2025.

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EFRAG makes sustainability reporting easier for SMEs

Earlier this week the European Financial Reporting Advisory Group (EFRAG) launched an exemplar digital toolkit that’s tailor-made for small businesses: an Excel-based VSME Digital Template, a new XBRL taxonomy, and a handy open source converter to make it all machine-friendly.

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EFRAG opens the floor on IFRS 19, with simpler reporting in sight

The European Financial Reporting Advisory Group (EFRAG) recently released its draft endorsement advice on IFRS 19 Subsidiaries without Public Accountability: Disclosures, and it wants to hear what you think.

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EFRAG rolls out ESG videos for SMEs

EFRAG has just dropped a new video series designed to help small businesses get to grips with ESG reporting. The 10-part educational set dives deep into the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)—with separate modules covering the basics and more comprehensive guidance.

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VSME gains traction as EFRAG shares resources and stakeholder insights

EFRAG has released a full set of materials from its 7 April event, “VSME in Action: Empowering SMEs for a Sustainable Future,” including session recordings, presentation slides, and AI-translated content in 15 languages.

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EFRAG

EFRAG rethinks European sustainability standards

EFRAG has launched a rapid review of the European Sustainability Reporting Standards (ESRS), with the aim of substantially simplifying the framework by the end of October 2025.

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EFRAG invites feedback on cutting ESRS red tape.

EFRAG invites feedback on cutting ESRS red tape

EFRAG wants to hear from you. On 8 April, the European Financial Reporting Advisory Group launched a public call for input on simplifying the first set of European Sustainability Reporting Standards (ESRS).

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European commission tasks EFRAG with ESRS simplification under omnibus initiative

On 27 March, the European Commission (EC) formally mandated the European Financial Reporting Advisory Group (EFRAG) Sustainability Reporting Board (SRB) to lead the simplification of the European Sustainability Reporting Standards (ESRSs).

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EU ‘stop the clock’ vote set for April

EU ‘stop the clock’ vote set for April: what it means for EU companies

The European Parliament is scheduled to vote in their 1 April plenary session on whether to fast-track the ‘stop the clock’ proposal, which would delay Corporate Sustainability Reporting Directive (CSRD) requirements for Wave 2 and 3 companies by two years.

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EFRAG backs IASB climate-related uncertainty guidanceEFRAG backs IASB climate-related uncertainty guidance

EFRAG backs IASB climate-related uncertainty guidance

The European Financial Reporting Advisory Group (EFRAG) has published its Final Comment Letter on the International Accounting Standards Board (IASB)’s Exposure Draft (ED) on “Climate-related and Other Uncertainties in the Financial Statements – Proposed Illustrative Examples”.

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