All posts tagged "CSRD"
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3.3KFeaturesFilling in the Blanks on UK SDRs
Timeline, scope, best practice ... questions around the prospective UK sustainable disclosure requirements remain ahead of COP26.
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6.4KFeaturesThe ESG Interview: Doubling Down on Double Materiality
Global Reporting Initiative Chair Eric Hespenheide is optimistic on the future of sustainability reporting standards, despite differences and deadlines.
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EMEA
Europe’s Due Diligence Rules Key to Sustainability Reporting
Despite the delay, the EC’s Sustainable Corporate Governance initiative is unlikely to be “watered down”.
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Cop26 Essentials
EU Regulatory Update: Clarifications Ahead of COP26
After an avalanche of activity in H1 2021, institutional investors should expect no let-up as the Commission seeks to clarify ESG-related rules...
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EMEA
SFDR Q&A “Lowering the Bar” for Article 8 Funds
Six-month delay to Level 2 gives European Commission time to address continued confusion, says law firm Fieldfisher.
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4.6KEMEACharting the Course for a Social Taxonomy
The European Commission faces two possible paths for a taxonomy prioritising ‘S’ alongside ‘E’.
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EMEA
GRI and EFRAG to “Co-Construct” EU Sustainability Reporting Standards
ESRSs expected to be implemented before CSRD reporting requirements.
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Commentary
Disclosures under Taxonomy Regulation Article 8 Delegated Act
Ruth Knox, Senior Lawyer in the Environment & Climate Change practice at Linklaters, outlines the background to and requirements of the recently...
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EMEA
CSRD to Improve Investor Trust – EC’s Bassi
New European sustainable reporting regime aims to phase-in third-party verification and avoid concentration of business among top audit firms.
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EMEA
EU Sustainability Reporting Standards Expected Q3 2022
Commission to review standards every three years to ensure collaborative progress on international stage.
