EFRAG
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GRIP Extra: McKinsey suffers AI system breach, Canada caps NSF fees
Our in-brief roundup of notable stories from the last week.
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EFRAG publishes draft simplified European Sustainability Reporting Standards
The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
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GRIP Extra: EU to trim environmental due-diligence law, US shutdown disrupts agency workflows
Our in-brief roundup of notable stories from the last week.
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Summer of CSRD Redux: Changes to European Sustainability Reporting Standards
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
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Deadline approaching: ESG corporate reporting requirements for large companies
Companies in scope include: those trading on an EU-regulated market, and non-EU companies generating annual EU revenues $166m+.
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New corporate sustainability reporting obligations in the UK
The final article in our series on sustainability reporting: today the focus is on the UK and the interoperability and harmonization of reporting standards.
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New corporate sustainability reporting obligations in the EU
The second article in our new series on sustainability reporting obligations: today the focus is on the EU and extraterritorial elements.
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ESG Round-up: Climate tech, merging reporting standards, and credit risk
Climate technology (with some AI assistance) is helping us build cleaner buildings, plus the EFRAG and GRI announced their new interoperability.