{"version":"1.0","provider_name":"ARC","provider_url":"https:\/\/eaa-online.org\/arc","author_name":"Thorsten Sellhorn","author_url":"https:\/\/eaa-online.org\/arc\/blog\/members\/46\/","title":"ESRS: Back to Ball & Brown (1968)? - ARC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"QXgi2vIE90\"><a href=\"https:\/\/eaa-online.org\/arc\/blog\/2025\/08\/27\/esrs-back-to-ball-brown-1968\/\">ESRS: Back to Ball &#038; Brown (1968)?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/eaa-online.org\/arc\/blog\/2025\/08\/27\/esrs-back-to-ball-brown-1968\/embed\/#?secret=QXgi2vIE90\" width=\"600\" height=\"338\" title=\"&#8220;ESRS: Back to Ball &#038; Brown (1968)?&#8221; &#8212; ARC\" data-secret=\"QXgi2vIE90\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/eaa-online.org\/arc\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"In the current debate on the European Sustainability Reporting Standards (ESRS), one theme stands out as both surprising and irritating: Few \u2014 with Christine Lagarde or PRI among the notable exceptions \u2014 seem seriously interested in understanding whether the hundreds of widely contested ESRS data points are actually useful to stakeholders. The conversation is dominated [&hellip;]"}