All European sustainability reporting standards (ESRS) articles
-
NewsEU Omnibus: far-right helps vote through changes to sustainability laws in Parliament
Parliament will demand aggressive reductions to CSRD and CS3D during upcoming negotiations to revise the two laws through a so-called ‘Omnibus I’ package
-
NewsInvestors weigh in on future of EU sustainability disclosures rules
EFRAG has proposed cutting reporting standards by two thirds
-
NewsViewpoint: The tragedy of the horizon, act II – from promise to peril
10 years on from Mark Carney’s seminal speech, Frédéric Ducoulombier, programme director at EDHEC Climate Institute, says a focus on disclosure stayed difficult but vital action from policymakers
-
NewsInvestor groups push back against planned sustainability disclosure rules for smaller firms
EFAMA, Eurosif and PRI have joined forces to argue that the VSME standard ‘is not adequate for larger companies, including small and mid-caps’
-
NewsFCA to ‘streamline’ sustainability reporting framework
Announcement comes as FRC, EFRAG and TNFD consult on disclosure rules
-
AnalysisViewpoint: An amazing opportunity to shape corporate sustainability disclosure
Faith Ward, chief responsible investment officer at Brunel Pension Partnership, says there are key corporate sustainability reporting consultations coming up that need investor input
-
NewsEU’s sustainability simplification drive continues with taxonomy, ESRS updates
Measures such as introducing a materiality threshold, and simplifying reporting formats are all positive moves, says PSF’s Helena Vines Fiestas
-
NewsShould investors worry about plans to cull corporate sustainability disclosures?
EU lawmakers meet today to discuss plans to further reduce the scope of CS3D and CSRD
-
NewsPensionsEurope and EFAMA warn against slashing sustainability rules
Omnibus process should be fully wrapped up before the Commission continues with its work on redesigning SFDR
-
NewsDeadlines become clearer for EU’s revised sustainability reporting rules
EFRAG signs off on workplan for ESRS rethink as lawmakers thrash out further changes in Parliament and Council
-
NewsEU approves delays to sustainability laws
Companies in the second and third phase of CSRD’s roll-out will have an extra two years to comply with the law
-
AnalysisInvestor groups split over omnibus
WBA says there is a contradiction between the EU’s plan to finance the climate and social transition, while PensionsEurope and EFAMA say omnibus is not a setback
-
NewsBVI calls on Commission to exempt asset managers from sustainability reporting
Association is asking for clarification on how asset managers should treat assets invested on behalf of their clients, recommending sector-specific guidance
-
NewsGerman insurance association backs Commission’s plan for ESG omnibus package
‘We need sustainability reporting that focuses less on quantity and more on the quality of the information,’ says Jörg Asmussen, GDV’s chief
-
NewsGermany pushes EU Commission to scale back sustainability reporting rules
Germany asks EU Commission to postpone the CSRD application deadline by two years
-
NewsEthos backs consultations with shareholders opposing sustainability reports
Foundation calls on government to extend scope of corporate sustainability reporting law to all companies of public interest, regardless of size, total assets or turnover
-
NewsATP hands portfolio companies own CSRD reporting wishlist
Danish pensions giant warns ‘over-reporting’ of new ESG rules could drown out the relevant data for the €92.9bn investor
-
AnalysisMateriality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
-
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’
-
NewsEC official dismisses concerns about CSRD materiality assessments
Sven Gentner was speaking on a panel at IPE’s recent Transition conference
