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EFRAG's five levers for ESRS simplification
19 June 2025As it aims to reduce datapoints by 50% and simplify the DMA
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Who killed the (spirit of) CSRD?
19 June 2025In his 1963 song Who Killed Davey Moore, Bob Dylan used the death of real-life boxer Moore to explore collective guilt.
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ISSB approves draft amendments to SASB standards
19 June 2025Proposed enhancements to be opened for 150-day consultation
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Climate trumps uncertainty as IASB votes on illustrative examples
17 June 2025Seven climate-related examples to be issued in October, as standard-setter drops example of reporting on regulatory uncertainty
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IPSASB splits climate standard in two
12 June 2025First standard to cover own operations, and a separate public policy standard to be issued at a later date
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Democrats mount defence of Corporate Transparency Act
11 June 2025Legislation introduced to support small companies with BOI requirements
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Data centres, the new frontier of climate reporting at tech companies
09 June 2025Google the latest US firm to reject proposals for a modified climate transition plan which incorporates the environmental impact of data centres
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Circling back: Simplifying EU circular economy disclosures
05 June 2025EFRAG reflects on first year of reporting under ESRS E5, as it moves ahead with simplification proposals
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California proposes scoping definitions for climate disclosure regime
03 June 2025CARB explains initial approach to implementing regulations for SB 261 and SB 253 at public workshop
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VSME the new CSRD battleground
03 June 2025"Deleting articles from the regulation doesn't necessarily simplify the rules," MEP Radan Kanev tells Corporate Disclosures.
