Representatives of major groups and the accounting industry voiced their concerns about the implementation of the European Sustainable Reporting Standards (‘ESRS’) (see EUROPE B13288A27), on Tuesday 28 November, at a conference organised by the ‘European Financial Reporting Advisory Group’ (EFRAG), which developed the standards.
The deadline is approaching, as the CSRD Directive, which sets out the principles governing ESRS, requires large companies to draw up their first...