EFRAG and the Taskforce on Nature-related Financial Disclosures (TNFD) have recently published the document ‘TNFD-ESRS Correspondence Mapping.’
The high level of correspondence between the ESRS environmental standards beyond climate change (E2-E5) and the key recommendations and metrics of the TNFD is reflected in the following aspects: Concepts and Definitions: Both the TNFD and ESRS emphasize the need to disclose impacts, risks, and opportunities related to nature, including dependencies on nature to the […]
The new edition of the webinar series in collaboration with BDO Italia
The new edition of the webinar series dedicated to the transposition of the CSRD directive and the ESRS reporting standards is starting, organized in collaboration with BDO Italia. Get all the updates on the evolution and practical impacts for companies regarding the implementation of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting […]
The IFRS Foundation and EFRAG publish a guide on interoperability
The IFRS Foundation and EFRAG have published a guide to illustrate the high level of alignment achieved between the IFRS Sustainability Disclosure Standards of the International Sustainability Standards Board and the European Sustainability Reporting Standards (ESRS), as well as how a company can apply both sets of principles, including a detailed analysis of the alignment […]
NEWS || Regulation on Artificial Intelligence (AI Act) adopted by the EU Parliament
On March 13, a significant milestone was reached with the approval of the Artificial Intelligence Act (AI Act) by the European Parliament. This is the world’s first regulation on artificial intelligence, aimed at ensuring that the path of innovation and digitalization occurs in full respect of fundamental human rights. In summary, the AI Act: Prohibits […]
NEWS || CEN, CENELEC, and EFRAG join forces to promote synergies in sustainability reporting
EFRAG e CEN e CENELEC hanno unito le forze attraverso un Memorandum of Understanding (MOU) per sviluppare massime sinergie tra i diversi standard europei nel campo della rendicontazione della sostenibilità. L’obiettivo è garantire massima coerenza e coesione nell’attuazione della legislazione europea sulla rendicontazione della sostenibilità, nel pieno rispetto del quadro legislativo dell’UE stabilito dal CSRD […]
NEWS | EFRAG has published a series of explanatory videos dedicated to the draft ESRS reporting standards for SMEs.
EFRAG presents educational videos dedicated to the ESRS LSME ED and VSME ED drafts, which were published for public consultation on January 22, 2024. The three videos include: Highlights of the two SME Exposure Drafts, providing an overview of the standards. A presentation of the ESRS LSME Exposure Draft, detailing the draft standard, including the […]
Public consultation regarding the draft decree for the implementation of Directive (EU) 2022/2464 CSRD
The Ministry of Economy and Finance has published for public consultation the draft decree for the implementation of the Corporate Sustainability Reporting Directive (CSRD) regarding corporate sustainability reporting obligations. The public consultation will end on March 18, 2024, and the implementation must occur by July 6, 2024. For more information, please visit the website of […]
Check out the GRI interoperability resources for the ESRS and ISSB standards
If your company is preparing for the implementation of the European Sustainability Reporting Standards (ESRS) or the arrival of the International Sustainability Standards Board (ISSB) Standards, GRI has developed a range of mapping tools that will be useful for leveraging your current GRI relationship to comply with these new standards. Mapping Tools Mapping of Data […]
BDO publishes Sustainability At a Glance – European Sustainability Reporting Standards (ESRS)
ESRS will require companies in the EU or that do significant business in the EU to disclose thousands of new data points on topics such as climate change, pollution, own workforce and business conduct. The requirements of the new standard are complex, and BDO’s Sustainability At a Glance – European Sustainability Reporting Standards (ESRS) summarises […]
Corso di Alta Formazione: Sostenibilità e rendicontazione EFRAG
La nuova normativa europea in tema di sostenibilità e il framwork di rendicontazione EFRAG: quali novità per le imprese del territorio? Il corso approfondisce, da una prospettiva sia teorica sia pratica, il tema della regolamentazione della rendicontazione di sostenibilità, affrontando le novità a livello di legislazione e di standard di rendicontazione. OBIETTIVI Il corso è […]
CSRD: EFRAG welcomes the adoption by the European Commission of the Delegated Act on the first set of ESRS.
EFRAG welcomes the adoption of the Delegated Act on the first set of European Sustainability Reporting Standards (ESRS) by the European Commission on July 31, 2023. The adoption of the ESRS through a delegated act is mandated by the co-legislators in the Corporate Sustainability Reporting Directive (CSRD – Directive (EU) 2022/2464), adopted in December 2022. […]
PRIN 2022: “Fostering sustainability mindset: How non-financial disclosure and corporate risk assessment may drive ESG value creation”
We are proud to announce that among the PRIN projects funded at Ca’ Foscari University of Venice is “Fostering Sustainability Mindset: How Non-Financial Disclosure and Corporate Risk Assessment May Drive ESG Value Creation,” a research project that has received PRIN2022 funding from the Italian Ministry of Education, Universities and Research, thanks to the work of […]