In its press release welcoming the adoption of the Delegated Act on the first set of ESRS the EFRAG stated that the SRB is happy to report excellent progress regarding the SME standards both for listed SMEs (LSME) and for other SMEs (VSME), the latter being for voluntary use. The LSME ESRS will provide a cap on the amount of information ESRS can require for value chain reporting: EFAA would prefer the cap to be that of the less burdensome VSME. On ...
The ISSB Request for Information (RFI) on its Agenda Priorities and all comment letters are posted here. ...