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Source: , 16 April 2019

Source: , 9 March 2016

Source: , 26 May 2015

Source: , 20 March 2015

COSO Releases New “Achieving Effective Internal Control Over Sustainability Reporting” (ICSR) Supplemental Guidance
EFRAG has aligned its Due Process Procedures for Sustainability Reporting with the final provisions of the CSRD
European Commission calls on EFRAG to prioritise implementation support for the first Set of ESRS
Bridging Corporate Reporting and Due Diligence
TNFD releases fourth and final beta framework