Archive

Draft ESRS for non-EU companies unveiled

Draft European Sustainability Reporting Standards (ESRS) for reporting by companies based outside the EU but generating large revenues in the bloc have been published, in advance of a vote to approve them for consultation next month.

Up to 450 US companies to report impacts under non-EU ESRS, says EFRAG

As many as 450 US companies are set to be in scope of EU rules that will require them to report their sustainability impacts, according to estimates by the European Financial Reporting Advisory Group (EFRAG).

EFRAG reveals timeline for ESRS for non-EU companies

GHG Protocol proposals risk complicating climate reporting, says EFRAG

Proposals by the GHG Protocol for a framework to account for clean power purchase agreements (PPAs), carbon credits and 'avoided emissions' risk undermining EU and other climate reporting rules, a paper by EU advisors says.

Sector-specific standards: (re)opening Pandora's box?

Investors are wary that overhauling sector-based sustainability reporting rules could increase complexity, Michael Hurley writes

EFRAG requests input for devising voluntary ESRS standards

ESRS reliefs risk encouraging 'opportunistic behaviour', ESMA warns

Proposals to allow companies to omit information on the anticipated financial effects of sustainability aspects, including climate change risk "encouraging opportunistic behaviour", according to the European Securities and Markets Authority (ESMA).

Comment: Don't mourn the CSRD

The CSRD has been thrown under the Omnibus - but it will still advance sustainability reporting, argues Michael Hurley

SFDR datapoints retained in amended ESRS, say EU advisors

ISSB work on industry-specific standards raises EU 'interoperability' challenges, warns EFRAG