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Items tagged with "ESRS"

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EFRAG finalises three ESRS implementation guidance documents

Last week EFRAG published the final versions of its first three ESRS Implementation Guidance (IG) documents: EFRAG IG 1 Materiality Assessment, EFRAG IG 2 Value Chain, and EFRAG IG 3 ESRS Datapoints.

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EFRAG releases new ESRS Q&A technical explanations

Last week EFRAG released 44 new technical explanations and a compilation of 68 explanations to assist stakeholders with implementing the European Sustainability Reporting Standards (ESRS). These explanations, available via the EFRAG ESRS Q&A Platform, address various stakeholder questions and offer practical support for the ESRS framework.

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Unlocking synergy: EFRAG-ISSB joint event highlights interoperability guidance

Last week EFRAG and the International Sustainability Standards Board (ISSB) hosted a joint event in Brussels exploring the importance of interoperability between the IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards (ESRS).

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IFRS Foundation and EFRAG release interoperability guidance for ISSB & ESRS

The IFRS Foundation and EFRAG have just released joint guidance on the alignment achieved between ISSB’s IFRS Sustainability Disclosure Standards and ESRS, providing valuable support for companies navigating sustainability reporting. This release offers practical support for companies, focusing particularly on navigating climate-related disclosures.

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EU finalises delay to sector specific sustainability standards

The European Parliament has taken the final, expected step in officially approving 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 seeks input into transition plan implementation guidance

The European Financial Reporting Advisory Group (EFRAG) is gearing up to provide guidance to assist companies in disclosing their transition plans in alignment with the European Single Reporting Standards (ESRS).

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ESRS Taxonomy Outreach

At an Outreach event on the EFRAG Sustainability Reporting Standards (ESRS) taxonomy held on Wednesday, key EFRAG personnel provided a range of details about the ESRS taxonomy that is currently out for consultation.

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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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