Core Insights - The European Financial Reporting Advisory Group (EFRAG) has launched the ESRS Knowledge Hub, an interactive online platform designed to assist practitioners, companies, and stakeholders in understanding and applying the European Sustainability Reporting Standards (ESRS) [1][4] Group 1: Platform Features - The ESRS Knowledge Hub consolidates various ESRS-related materials, including the adopted 2023 ESRS, simplified ESRS, VSME standard, and implementation guidance [2] - The platform will provide links to relevant EU legislation and global standards, along with updates from EFRAG's standard-setting discussions [3] - Historical documents and external references are included to support continuity and provide context for users [3] Group 2: Objectives and Impact - EFRAG aims for the ESRS Knowledge Hub to serve as a central point for accessing sustainability reporting resources, enhancing transparency and usability of ESRS materials [4] - The launch is viewed as a significant milestone in improving accessibility and coherence within the sustainability reporting landscape [4] - EFRAG emphasizes its commitment to strengthening the sustainability reporting ecosystem by providing a reliable and user-oriented platform [5] Group 3: Future Developments - In October 2025, EFRAG plans to expand the VSME Digital Template and XBRL Taxonomy by adding a translation tool for multiple European languages, enabling Inline XBRL reports in Spanish, Polish, Lithuanian, and Portuguese [5]

Core Insights - ASML has published its 2024 Annual Reports, emphasizing its commitment to advancing technology for more efficient microchip production and addressing societal challenges [2][6] - The reports include sustainability statements for the first time, adhering to the European Sustainability Reporting Standards (ESRS) [2] Financial Reporting - ASML's primary accounting standard is US GAAP, with additional reporting under IFRS for Dutch statutory purposes, highlighting differences in product development cost capitalization and income tax accounting [3] - The 2024 Annual Report will be filed with the US SEC on Form 20-F and with the Dutch Authority for the Financial Markets (AFM) under IFRS-EU [4] Company Overview - ASML is a leading supplier in the semiconductor industry, providing hardware, software, and services for microchip production, with a workforce of over 44,000 employees [6] - The company is headquartered in Veldhoven, the Netherlands, and operates globally across EMEA, the US, and Asia [6]

Core Points - Vaisala Corporation has published its Annual Report for 2024, which includes a Business Review and a Governance and Financial Review [1] - The Governance and Financial Review contains the Board of Directors' Report, Consolidated and Parent Company Financial Statements, Auditor's Report, and Remuneration Report [2] - The Sustainability statement within the Governance and Financial Review adheres to the European Sustainability Reporting Standards (ESRS) and Finnish Accounting Act [2] Financial Reporting - Vaisala's financial statements are published in the European Single Electronic Format (ESEF), with primary Financial Statements labeled with XBRL tags [4] - An independent auditor's reasonable assurance report on Vaisala's ESEF financial statements has been provided by PricewaterhouseCoopers Oy in accordance with ISAE 3000 [4] Accessibility - The documents related to the Annual Report 2024 are available on Vaisala's website, including separate documents for the Corporate Governance Statement and Remuneration Report [3] - The ESEF report can also be accessed on the company's investor relations page [4] Company Overview - Vaisala is recognized as a global leader in measurement instruments and intelligence for climate action, focusing on resource efficiency and energy transition [5] - The company has nearly 90 years of innovation and expertise, employing around 2,500 experts dedicated to environmental measures [5]