Following the publication of the Omnibus proposals, the European Financial Reporting Advisory Group (EFRAG) started working on revisions and simplifications of the European Sustainability Reporting Standards (ESRS), the standards that provide guidance on complying with the CSRD.
Watch this panel discussion featuring Prof. Dr. Kerstin Lopatta, Vice Chair EFRAG Sustainability Reporting Board and Prof. Dr. Alexander Bassen, Inaugural Chair ISB Greenhouse Gas Protocol and ex-EFRAG, and Stefan Premer, Director Sustainability Consulting at Sphera. The conversation between experts focused on the newly released requirements of the ESRS as well as updates from the GHG Protocol and its role as part of the ESRS E1 standards.
Whether you’re currently reporting under the CSRD or your mandate was delayed in the “stop-the-clock” directive, you won’t want to miss the chance to hear direct insights on the updated standards from the EFRAG leadership authoring the ESRS drafts.
Key topics in this panel discussion:
- The modifications to the ESRS and the new draft to be published in August
- Which disclosure requirements and data points have been simplified and why
- The new requirements to the Double Materiality Assessment: Improving ESRS provisions on the double materiality process to focus sustainability reporting efforts
- Next steps and consequences to the delegated act, affected waves and national implementation of the CSRD based on the simplified ESRS released by October
- The GHG Protocol updates and its alignment with the ESRS requirements
- Actionable takeaways for companies: What to expect and how to leverage these changes as an opportunity for implementing reporting best practices
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