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...
Commission to review standards every three years to ensure collaborative progress on international stage.
Asset managers need more time to compile the relevant information from corporate disclosures.
Investor group backs wider reach for UK corporate climate reporting, calls for disclosures to adhere to all 11 TCFD recommendations.
EFRAG to work with existing standards-setters to develop collaborative framework.
Filip Gregor, Head of Responsible Companies at Frank Bold, looks at how standards fit in with the EU disclosure regulation and taxonomy.
Delayed separate framework for ‘brown activities’ expected later this year.
Wider scope and increased granularity will bring Europe one step closer to effective sustainability reporting.
Filip Gregor, Head of Responsible Companies at Frank Bold, explains the impact of two key European regulatory initiatives on material sustainability data...
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