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), […]