Timeline, scope, best practice ... questions around the prospective UK sustainable disclosure requirements remain ahead of COP26.
Global Reporting Initiative Chair Eric Hespenheide is optimistic on the future of sustainability reporting standards, despite differences and deadlines.
Despite the delay, the EC’s Sustainable Corporate Governance initiative is unlikely to be “watered down”.
After an avalanche of activity in H1 2021, institutional investors should expect no let-up as the Commission seeks to clarify ESG-related rules...
Six-month delay to Level 2 gives European Commission time to address continued confusion, says law firm Fieldfisher.
The European Commission faces two possible paths for a taxonomy prioritising ‘S’ alongside ‘E’.
ESRSs expected to be implemented before CSRD reporting requirements.
Ruth Knox, Senior Lawyer in the Environment & Climate Change practice at Linklaters, outlines the background to and requirements of the recently...
New European sustainable reporting regime aims to phase-in third-party verification and avoid concentration of business among top audit firms.
Commission to review standards every three years to ensure collaborative progress on international stage.
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