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EFRAG 2026 Sustainability Reporting Work Programme in short
The CSRD requires the European Commission (EC) to consult the Member States and the European Parliament on EFRAG’s…
The world’s biggest individual investor is effectively redefining financial materiality
The below document published recently by world’s biggest individual investor, NBIM, is a must read for any board…
CSRD and non-EU country companies after Omnibus I
What does CSRD and Omnibus I mean for non-EU country undertakings with significant presence in the EU? In…
Summary of opinions on draft simplified ESRS: ECB, EBA, ESMA, EIOPA
🔎 What the financial and supervisory authorities expect from the revised ESRS When the European Commission adopts the…
European Union Agency for Fundamental Rights opinion on draft simplified ESRS
While ECB, EBA, ESMA and EIOPA focus in particular on cross-cutting and environmental standards, the European Union Agency…
European Central Bank (ECB) opinion on draft simplified ESRS
The European Central Bank (ECB) has published its opinion on the draft simplified ESRS. As a long‑standing supporter…
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