EFRAG:s förslag på CSRD-förenklingar klara
Expertgruppen EFRAG har i veckan lämnat in en arbetsplan till EU-kommissionen med förslag på hur de europeiska hållbarhetsrapporteringsstandarderna ESRS, som ligger till grund för CSRD, ska förenklas. Bland nyckelförslagen finns färre obligatoriska datapunkter, tydligare tillämpning av väsentlighetanalysen och ökad anpassning till globala standarder. Förenklingen ska ske i fem steg och kulminera i ett tekniskt råd till kommissionen i oktober 2025. Ett första utkast till ändringar skickas ut på remiss mellan juli och september, med en förkortad remisstid. EFRAG planerar även generella lättnader vid rapportering av förvärv och avyttringar samt större användning av undantag vid orimliga kostnader.
Nya detaljer om Omnibus-paketet
I ett nytt första utkast presenterar nu EU-rådet sin ståndpunkt om det andra Omnibus-paketet och här finns flera nyheter. Ett av de mest uppmärksammade förslagen är en ny definition av begreppet ”plausibel information”, som nu föreslås betyda att informationen ska ha ”objektiv och rimlig sannolikhet att vara sann” för att utlösa due diligence-åtgärder.
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