EFRAG publishes the Draft XBRL Taxonomy for ESRS Set 1 for the first time

The ESRS Set 1 was adopted by the European Commission on July 31, 2023 and published in the Official Journal of the European Union on December 22, 2023. The final XBRL taxonomy is expected to be handed over to the European Commission and ESMA in summer 2024. more information: Draft ESRS Set 1 XBRL Taxonomy […]

EFRAG submits the first part of the draft ESRS to the EU Commission

November 23, 2022. EFRAG has handed over the draft of the first part of the European Sustainability Reporting Standards (ESRS) to the EU Commission. The results from the public consultation in summer 2022 are incorporated into it. The adoption of the standards via “delegated acts” is scheduled for June 2023. Source: EFRAG, Press Release, EFRAG […]

EFRAG: Digitalization readiness-check of the very first draft of the new ESRS

June 13 2022. During the development of the new European Sustainability Reporting Standards (ESRS) within EFRAG, I had the opportunity to review a very first draft of the ESRS as one of four selected XBRL experts. As part of the digitalization readiness-check we looked at each ESRS data point individually. We then provided feedback and […]

EU Commission: Proposal for a directive on corporate sustainability reporting

April 21, 2021. The Commission has adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD) that would amend existing reporting requirements under the non-financial reporting directive. The proposed directive extends the scope of application to all large companies (more than 500 employees) as well as all companies listed on regulated markets (except listed micro-enterprises), […]

EU – Package of measures for sustainable finance

April 21, 2021. The European Commission adopted a package of measures to help improve the flow of money for sustainable activities across the European Union. EU Taxonomy Climate Delegated Act: This aims to support sustainable investment by defining which economic activities contribute most to achieving the EU’s environmental goals. [Note: The term taxonomy is NOT […]

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