The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.
On 28 February, the European Insurance and Occupational Pensions Authority (EIOPA) issued its latest taxonomy update.
The European Banking Authority (EBA) has published the first phase of version 3.2 of its reporting framework. It comes with a technical package to support implementation, including updated XBRL taxonomies, validation rules, and the Data Point Model (DPM).
How should we decide what activities count as ‘social’? It’s a question that’s perhaps even more difficult to measure – and agree upon – than environmental metrics.
As it continues in its standards-setting drive, the European Financial Reporting Advisory Group (EFRAG) has published a further batch of working papers providing draft sustainability reporting standards.
The Council of the European Union has agreed its general approach to the European Commission proposal for a Corporate Sustainability Reporting Directive (CSRD), updating the Non-Financial Reporting Directive (NFRD).
There’s a great deal going on in terms of sustainability reporting in the EU at the moment, making it a little tricky to keep track.
The European Commission has proposed a new Data Act addressing who can use and access data generated in the EU across all economic sectors.
In 2020, the European Systemic Risk Board issued a Recommendation on the introduction of an EU framework to uniquely identify legal entities engaged in financial activities.
Hot on the heels of its January release, the European Financial Reporting Advisory Group (EFRAG) has issued a further batch of three working papers on draft sustainability reporting standards.
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