On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the ...
As many of our readers will remember, during summer 2023, we published a 10+-part series that examined the requirements of ESRS 1, which is the cross-cutting standard that contains the general ...
Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. On April 8, the European Financial Reporting Advisory Group ...
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