Investors and NGOs issue warning following delays to other parts of Europe’s sustainability legislation.
Major corporates and financial institutions to report as and when Delegated Acts go live.
To comply with incoming regulations and requests from larger customers, SMEs need more tools and guidance.
Policymakers and voluntary frameworks view sustainability reporting through different lenses, but asset owners are pursuing greater visibility.
EFRAG report finds investors struggling to assess sustainability risks due to flaws in corporate reporting practices.
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...
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...
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