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European Commission says incomplete transposition from member states ‘undermines an equal level playing field for the market within the EU’.
The Big Four accounting firms have flagged timing and lack of resources as potential barriers to high-quality reporting.
Is the shift away from mandatory data points in Europe’s new sustainability reporting rules a compromise worth having? RI looks at what to expect from the first round of reports.
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The French Ministry of Justice said the draft law will be submitted for the opinion of the Council of State within one month.
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As the first reporting cycle for the EU’s corporate sustainability disclosure regime looms larger, RI looks at the challenges facing the firms that will be required to verify disclosures.
EU flags in front of European Commission building in Brussels
The European Commission is looking to develop CSRD assurance standards suitable for both independent service providers and auditors.
EU flags in front of European Commission building in Brussels
Standard setter IAASB is working closely with the European Commission to ensure ISSA 5000 meets the requirements for CSRD assurance.
EU’s financial watchdogs submit views on EFRAG’s draft sustainability standards to the European Commission.
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