The European Financial Supervisory Authorities (ESAs) - ESMA, EBA and EIOPA - simultaneously published their opinions on the first European Sustainability Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG) (see EUROPE B13088A11) on Thursday 26 January. All three gave a positive opinion and suggested improvements.
EIOPA considered that the draft ESRS met the objectives, in particular with the general approach on materiality assessment and the...