Sustainability standards are converging, but the data they produce still doesn’t line up. That is the case made by ‘Lost in Translation’, a new report from the Future of Sustainable Data Alliance (FoSDA), whose members include Bloomberg, LSEG, MSCI and S&P Global.
The revised European Sustainability Reporting Standards (ESRS) have been published in the Official Journal of the European Union, completing their passage into EU law. The regulation enters into force on 10 November 2026 and applies to financial years beginning on or after 1 January 2027, in all EU Member States.
EFRAG has published a draft XBRL taxonomy for the revised European Sustainability Reporting Standards (ESRS) adopted in July and now past the period in which changes can be made by the European Parliament. They are opening the taxonomy up for public consultation until 11 November.
The European Financial Reporting Advisory Group (EFRAG) Secretariat published its 2026 Draft List of Datapoints for the revised European Sustainability Reporting Standards (ESRS) on 28 August, opening a consultation that runs until 23 October 2026.
EFRAG has released an interactive version of the revised European Sustainability Reporting Standards (ESRS) and Voluntary Standard on its ESRS Knowledge Hub this week.
EFRAG has published the 2026 edition of its State of Play report, an evidence-based assessment of ESRS implementation drawing on 905 assured FY2025 sustainability statements, up from 656 in the inaugural edition, and evaluated against an expanded set of 18 questions that, for the first time, extend to governance disclosures.
The European Financial Reporting Advisory Group (EFRAG) has published its 2025 Annual Review, offering a full run down of what could be described as a rollercoaster of a year in European corporate reporting.
While much of the debate around the EU’s sustainability reporting overhaul has focused on reducing reporting burdens, a parallel story is unfolding around digitisation. Presenting at XBRL Europe’s Digital Reporting in Europe on 28 May, Richard Bössen outlined EFRAG’s growing focus on digital implementation, interoperability and machine-readable ESG data.
The European Commission this week launched a one-month “Have Your Say” public consultation on draft final versions of the revised European Sustainability Reporting Standards (ESRS) and the rules underpinning the VSME – the new voluntary reporting standard
The European Financial Reporting Advisory Group (EFRAG) has submitted its Sustainability Reporting Work Programme for 2026 to the European Commission, setting out its priorities for the year ahead.
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