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      Abbreviations

      ASISA
      Association for Savings and Investment South Africa
      CDP
      Carbon Disclosure Project
      CDSB
      Climate Disclosure Standards Board
      CGISA
      Chartered Governance Institute of Southern Africa
      CRISA
      Code for Responsible Investing in South Africa
      EFRAG
      European Financial Reporting Advisory Group
      ESRS
      European Sustainability Reporting Standards
      GRI
      Global Reporting Initiative
      IAASB
      International Auditing and Assurance Standards Board
      IASB
      International Accounting Standards Board
      IFAC
      International Federation of Accountants
      IFRS
      International Financial Reporting Standards
      IRBA
      Independent Regulatory Board for Auditors
      IRC or IRC of South Africa
      Integrated Reporting Committee of South Africa
      IIRC
      International Integrated Reporting Council
      IoDSA
      Institute of Directors in South Africa
      ISSA
      International Standard on Sustainability Assurance
      ISSB
      International Sustainability Standards Board
      JSE
      Johannesburg Stock Exchange
      SAICA
      South African Institute of Chartered Accountants
      SASB
      Sustainability Accounting Standards Board
      SDGs
      United Nations Sustainable Development Goals
      TCFD
      Task Force on Climate-related Financial Disclosures
      TNFD
      Task Force on Nature-related Financial Disclosures
      • About us
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      News

      Draft Simplified ESRS

      The updated and simplified version of the European Sustainability Reporting Standards was released on 3 December 2025 by EFRAG. The suite of standards is still in draft form. The final version is expected in the next few months.

      ← Previous article Winners of the CGISA-JSE IR Awards 2025
      Next article → IRBA adopts latest international assurance standard
      IRCofSA IRCofSA

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