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Items tagged with "ESRS"

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EFRAG publishes conference report on draft simplified ESRS

The EFRAG has published a summary report capturing the key technical messages from its work on the draft Simplified European Sustainability Reporting Standards (ESRS), as submitted to the European Commission.

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Simplified ESRS need use, not another haircut

Hans Buysse, Chair of the European Federation of Financial Analysts Societies (EFFAS) makes a timely (and perhaps for some, uncomfortable) case for European sustainability reporting. After months of political and technical pressure, the simplified European Sustainability Reporting Standards were shaped to strike a balance between ambition and practicality, at a point where both have been in […]

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EFRAG Knowledge Hub

EFRAG launched its ESRS Knowledge Hub yesterday, a brand new integrated platform that brings together the essential building blocks for sustainability reporting under the European Sustainability Reporting Standards. We particularly like it because it provides a digital-first resource for issuers and users alike.

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ESRS “quick fix” comes into play… probably? 

Earlier this week the “quick fix” to the European Sustainability Reporting Standards (ESRS) was published in the Official Journal of the European Union, formally enshrining temporary relief measures for early reporters. Adopted by the European Commission in July, the Delegated Act entered into force yesterday (13 November), and applies to financial years from 1 January […]

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Accountancy Europe urges rigour and global alignment in ESRS

Accountancy Europe has thrown its support behind the newly simplified European Sustainability Reporting Standards (ESRS), praising EFRAG’s efforts to streamline the framework. In its response, the federation applauds the shift towards clearer, less granular requirements, describing the draft as a more practical and navigable set of sustainability rules.

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XBRL US and ESMA respond to EFRAG’s amended ESRS consultation

XBRL US has submitted its response to EFRAG’s consultation on the amended European Sustainability Reporting Standards (ESRS).

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balance

EFRAG weighs ESRS simplification with survey and outreach events

EFRAG is asking stakeholders to weigh in on the simplification of the European Sustainability Reporting Standards (ESRS).

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Commission offers ESRS “quick fix” to ease early reporting burden

The European Commission has adopted a “quick fix” to the European Sustainability Reporting Standards (ESRS), aimed at reducing immediate pressures on wave one companies, meaning those already subject to corporate sustainability reporting for financial year 2024 onwards.

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GRI launches taxonomy

GRI launches taxonomy

Machine-readable, GRI-aligned sustainability reporting just became a reality, with the launch of the GRI Sustainability Taxonomy. Covering all GRI Standards, it allows organisations to file sustainability disclosures digitally using XBRL, and aims to enable faster data collection, easier analysis and improved comparability.

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Sustainability supervision: clarity, not confusion

Sustainability supervision: clarity, not confusion

The European Securities and Markets Authority (ESMA) has released a public statement addressing the patchy rollout of sustainability supervision under the European Sustainability Reporting Standards (ESRS).

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