The European Commission is advancing N-ESRS, which are the CSRD reporting requirements for non-EU companies.
EFRAG
Our in-brief roundup of notable stories from the last week.
The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
Our in-brief roundup of notable stories from the last week.
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
Companies in scope include: those trading on an EU-regulated market, and non-EU companies generating annual EU revenues $166m+.
The final article in our series on sustainability reporting: today the focus is on the UK and the interoperability and harmonization of reporting standards.
The second article in our new series on sustainability reporting obligations: today the focus is on the EU and extraterritorial elements.