EFRAG is pleased to issue today its Study: ‘State of play as of Q2 2024 | Implementation of European Sustainability Reporting Standards (ESRS): Initial Practices from Selected Companies’. The objective of this study is to illustrate preliminary practices related to the implementation of European Sustainability Reporting Standards (ESRS). The implementation of the ESRS is nascent and …
The IFRS Foundation and EFRAG have published guidance material to illustrate the high level of alignment achieved between the International Sustainability Standards Board’s IFRS Sustainability Disclosure Standards and the European Sustainability Reporting Standards (ESRS) and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures. Having first …
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EFRAG launches today the public consultation on the Exposure Draft ESRS for listed SMEs (ESRS LSME ED) and the Exposure Draft for the voluntary reporting standard for non-listed SMEs (VSME ED). The consultation will be open until 21 May 2024. EFRAG invites preparers and users to participate in a field test and reminds them that the deadline …
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