The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.
On 31 July 2023 the European Commission (EC) announced its adoption of the Delegated Act (DA) on the first set of European Sustainability Reporting Standards (ESRS) (press announcement, Q&As webpage and implementing and delegated acts – CSRD webpage) Simultaneously the Commission together with EFRAG and the International Sustainability Standards Board (ISSB)
In its press release welcoming the adoption of the Delegated Act on the first set of ESRS the EFRAG stated that the SRB is happy to report excellent progress regarding the SME standards both for listed SMEs (LSME) and for other SMEs (VSME), the latter being for voluntary use. The LSME ESRS will provide a cap on the amount of information ESRS can require for value chain reporting: EFAA would prefer the cap to be that of the less burdensome VSME. On ...
ICSRG is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance
