All European Financial Reporting Advisory Group (EFRAG) articles
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NewsISSB vice chair lays out the ‘three Cs’ of sustainability reporting
Collaboration has been vital for ISSB’s strategy to ensure sustainability standards are aligned with other globally acknowledged reporting frameworks, says Sue Lloyd
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AnalysisWhat does the climate transition plan craze mean for pension funds?
Will the move to include net-zero strategies in disclosure rules help assess portfolio companies, and will pension funds be captured themselves?
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NewsISSB, EU achieve high degree of interoperability in sustainability reporting
Sue Lloyd, ISSB chair, says that the ISSB, EFRAG and the European Commission ‘have collaborated to achieve a high degree of alignment’
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NewsEC official dismisses concerns about CSRD materiality assessments
Sven Gentner was speaking on a panel at IPE’s recent Transition conference
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NewsEFRAG, ISSB release joint guidance on sustainability reporting
The new document is designed to address complexities and reduce duplication in sustainability reporting
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NewsNBIM opines on ESRS implementation guides, sectors delay approved
NBIM says EFRAG materiality assessment implementation guide should further encourage use of SASB standards
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NewsEU parliament writes two-year delay into ESG reporting rules
The decision to delay the implementation of the new standards was welcomed by Eurosif
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NewsKLP, NBIM and AP funds among first to commit to nature disclosures
TNFD is working with the EU’s sustainability-related reporting body, EFRAG, to map the relationship between different nature-related standards being developed
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NewsEFRAG and CDP join forces to boost uptake of European sustainability reporting standards
Collaboration aims to accelerate the implementation of ESRS and provide data to the market from next year
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NewsISSB’s approach to SASB standards wins qualified support
Critics of the SASB standards argued they were too focused on US capital markets to be relevant to an international audience
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NewsISSB, European institutions collaborate to align sustainability reporting standards
‘We will be well placed to ensure investors are provided with better information for better economic and investment decision making,’ says ISSB’s vice chair
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NewsReporting groups confirm intense interoperability between ESRS and GRI Standards
‘The efforts made by the GRI and EFRAG sustainability reporting teams will prevent the need for double reporting by companies,’ says EFRAG
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NewsEU sustainability board under pressure to finalise materiality guidance
Many companies are at a loss regarding compliance with the new rules
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NewsEDHEC-Risk concerned about availability and quality of ESRS disclosures
the institute is also calling for industry efforts to standardise materiality assessments to reduce the cost and enhance the relevance of disclosures
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NewsNBIM asks for change to European green reporting standards on materiality
As European Commission’s consultation on draft European Sustainability Reporting Standards closes, Norway’s SWF manager says companies should be made to say why topics are not material
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NewsExperts ‘very concerned’ about EU row-back in proposed CSRD standards
Leaving entities free to choose which areas were material before disclosing ‘allows companies to leave out entire parts of the sustainability disclosures’, says Eurosif
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NewsIOSCO working to endorse ISSB sustainability standards, chair hints
The ISSB is currently redeliberating its first two draft sustainability standards dealing with general disclosure requirements and climate reporting
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News
ISSB unveils support framework for emerging economies at COP27, tie-up with CDP
Emmanuel Faber reminded COP27 of main conference message: ‘the need for climate-related financial disclosures is increasingly urgent’
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NewsISSB targets climate-related scenario analysis, to consult on work plan in H1
Delaying the consultation from the end of this year as originally planned would ‘allow the ISSB to first reach decisions on key areas’
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News
Sustainable finance committee calls for solid framework for corporate reporting standards
The committee also stressed the need to align standards and regulatory frameworks to national jurisdictions and to improve transparency
