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.
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 ...
The ISSB Request for Information (RFI) on its Agenda Priorities and all comment letters are posted here. ...
On 2 August 2023 the International Auditing and Assurance Standards Board (IAASB) issued for public comment its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. As the project page explains ISSA 5000 will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe. ...
The past few years have witnessed the rapid emergence of sustainability reporting and assurance. Sustainability reporting and assurance is going from margin to mainstream. In 2024 the primary focus is on small and medium-sized enterprises (SMEs). This is vital since without SMEs there can be no sustainable transition. On 22 January 2024 EFRAG launched the public consultation on its Exposure Drafts (EDs) on simplified sustainability reporting standard for listed SMEs (LSME) and voluntary sustainability reporting standard for non-listed SMEs (VSME). The consultation will run for 120 days ending on 21 May 2024. On ...
ICSRG is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance
