EU: the Commission submits revised CSRD reporting indicators to consultation

The info. This May 6, the European Commission published the new delegated act for the implementation of the CSRD. Following its revision under the sustainability omnibus directive – which raised application thresholds and limited the information companies can request from their suppliers—it is now the list of reporting indicators that has been reduced. The Commission largely adopts the work of the European Financial Reporting Advisory Group (EFRAG), which submitted its findings at the end of 20