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Items tagged with "EFRAG"

EFRAG releases second set of ESRS technical explanations

EFRAG has published a second set (find the first set here) of technical explanations to assist stakeholders in implementing the European Sustainability Reporting Standards (ESRS).

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EU Lawmakers formalise delay of ESRS implementation

European Parliament and Council lawmakers have officially agreed on a directive to delay the implementation of sector-specific sustainability disclosure standards and reporting requirements for companies outside the EU under the Corporate Sustainability Reporting Directive (CSRD).

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EFRAG releases first set of ESRS technical explanations

Last week EFRAG (European Financial Reporting Advisory Group) announced the release of its first set of technical explanations, aimed at assisting stakeholders in implementing the European Sustainability Reporting Standards (ESRS).

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EFRAG launches public consultation ESRS XBRL taxonomy

This week the European Financial Reporting Advisory Group (EFRAG) published for public consultation its Draft ESRS Set 1 XBRL Taxonomy, alongside a Draft XBRL Taxonomy for Article 8 disclosures.

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EFRAG initiates public consultation on sustainability reporting standards for SMEs

The European Financial Reporting Advisory Group (EFRAG) has launched a public consultation on two Exposure Drafts concerning sustainability reporting standards for Listed SMEs. Before you ask, “What’s a Listed SME?”, well… it’s complicated.

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EFRAG Taxonomy Approved!

At its meeting this week, EFRAG’s Sustainability Reporting Board (ESRB) approved the draft European Sustainability Reporting Standards (ESRS) XBRL Taxonomy.

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EFRAG seeks input on ESRS implementation guidance

The European Financial Reporting Advisory Group (EFRAG) has released its first three draft ESRS (European Sustainability Reporting Standards) Implementation Guidance documents for public feedback.

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EFRAG and GRI launch Interoperability Index

EFRAG and GRI have solidified their ongoing collaboration with a new Memorandum of Understanding (MoU), helping bring clarity to the alignment between the European Sustainability Reporting Standards (ESRS) and the GRI Standards. The MoU emphasizes technical support for reporting companies, aiming to deliver transparent and comparable sustainability information.

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A short delay. But don’t delay

In a speech on Tuesday at the EFRAG conference, European Commissioner Mairead McGuinness provided a public indication of something that we have been expecting for some time. As things stand, the steps required to formalise the EFRAG sustainability reporting (ESRS)  taxonomy as official EU regulations will be delayed.

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EFRAG Study on IFRS 15 yields insights into utility

The European Financial Reporting Advisory Group (EFRAG) has recently published a study shedding light on the effects of the adoption of IFRS 15.

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