The Corporate Sustainability Reporting Directive (CSRD) and the associated European Sustainability Reporting Standards (ESRS) are increasing requirements for corporate sustainability reporting. The ...
With the deadline to transpose the requirements of the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) into national law expiring on 6 July 2024, we have reviewed and summarised the ...
While a great deal of the recent attention on corporate sustainability regulation has focused on the U.S. Securities Exchange Commission’s (SEC) challenges implementing its Climate Disclosure Rule, ...
Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about sustainability law and policy. Following calls to reduce the regulatory burden imposed on ...
La Commission européenne pourrait s'aligner avec l'ISSB et affaiblir la double matérialité des reportings. @CE La Commission européenne pourrait introduire une séparation plus stricte des informations ...
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