Archive

'High degree of commonality' between CDP reporting and ESRS standards

Transition plan guidance published for EU disclosure rules

Draft guidance has been published to help organisations preparing to report in line with EU disclosure regulations create climate mitigation transition plans.

EFRAG agrees partnership to promote 'inequality and social-related financial disclosures'

Build EU sector-specific standards on ISSB baseline, Faber says

Delays to the introduction of EU sustainability reporting standards gives the bloc an opportunity to base its requirements on the IFRS S1 and S2 standards, the European Commission has heard.

Regulating transition plans

A patchwork of regulations will soon ask financial institutions to publish and implement climate transition plans, Michael Hurley reports

Simplified EU rules for SMEs risk making disclosures 'significantly less informative'

Banks using PRB framework to aid CSRD reporting in absence of finance sector guidance

Some banks are using a framework designed for the Principles for Responsible Banking (PRB) initiative to help meet reporting requirements under the EU Corporate Sustainability Reporting Directive (CSRD), a UN Environment Programme Finance Initiative (UNEP FI) webinar heard.

'Minimal additional effort' to build on ISSB to meet CSRD, says EU-ISSB guidance

EU companies reporting under European standards can comply with global standards "with minimal additional effort", according to the European Commission.

ESRS for specific sectors and non-EU companies delayed by two years

EFRAG proposes reducing 'circular economy' ESRS datapoints

The European Financial Reporting Advisory Group (EFRAG) has revealed it will vote this week on proposals to reduce the number of individual datapoints companies will disclose against under the Corporate Sustainability Reporting Directive (CSRD).