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Changes to the ESRS Set 1 XBRL Taxonomy

Changes to the ESRS Set 1 XBRL Taxonomy

EFRAG is responsible to deliver the technical ESRS digital taxonomy to ESMA (the European Securities and Markets Authority)…

Public statement from ESMA on the 1st application of the ESRS

Public statement from ESMA on the 1st application of the ESRS

On July 5 the European Securities and Markets Authority, ESMA, issued a document on the first application of…

CSRD trädde i kraft i svensk rätt den 1 juli 2024 – vilka regler gäller?

CSRD trädde i kraft i svensk rätt den 1 juli 2024 – vilka regler gäller?

Genom CSRD ändras ett antal EU-direktiv som reglerar redovisning, revision och bolagsstyrning. Den lagstiftning som genomför CSRD i…

Links between ESRS 1 AR 16 and Disclosure Requirements

Links between ESRS 1 AR 16 and Disclosure Requirements

EFRAG has prepared an early-stage paper on the link between the sustainability matters listed in ESRS 1 AR…

Burning CSRD questions for companies entering audit mode

Burning CSRD questions for companies entering audit mode

How many sustainability topics are we expected to assess as material, and how many IROs are we expected…

Finalized EFRAG ESRS Implementation Guidance Documents

Finalized EFRAG ESRS Implementation Guidance Documents

Finalization of 3 EFRAG ESRS Implementation Guidance Documents, related to the sector-agnostic ESRS as adopted by the European…

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