EFRAG’s mission is to serve the European public interest in both financial and sustainability reporting by developing and promoting European views in the field of corporate reporting. …

欧洲财务报告咨询组（EFRAG） 1 已发布三份 实施指南（英文版），涵盖了《欧洲可持续报告准则》（ESRSs） 2 中一些较具挑战性的领域。 该等指南并非强制执行，其旨在帮助企业应用 …

EFRAG’s mission is to serve the European public interest in both financial and sustainability reporting by developing and promoting European views in the field of corporate reporting. …

2023年12月22日 · 第 2 号政府间小组草案，即 "价值链重要性评估小组"（VCIG），介绍了价值链 在重要性声明期间对影响、风险和机会管理以及度量和目标的报告要求。 它讨论了集团可持 …

EFRAG's mission is to develop and promote European views in a thought leadership role and to ensure that they are properly taken into account in the IASB standard setting process.

2024年5月31日 · Accordingly EFRAG deprioritised its ongoing work on the sector-specific standards to support implementation of the sector agnostic ESRS adopted as delegated act on …

EFRAG’s mission is to serve the European public interest by developing and promoting European views in the field of financial reporting and ensuring these views are properly considered in the …

2024年8月29日 · The European Financial Reporting Advisory Group (EFRAG) is a cornerstone of financial reporting in Europe, playing a crucial role in ensuring that financial standards meet …

In its sustainability reporting activities, EFRAG provides technical advice to the European Commission in the form of draft European Sustainability Reporting Standards (ESRS) …

2025年3月20日 · Climate research provider and environmental disclosure platform CDP and the European Financial Reporting Advisory Group (EFRAG) announced the release of …