Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.
New report provides guidance to asset owners on closing net zero investment gap.
Classification of red, amber and green economic activities to provide clearer pathway to sustainability.
Proposed requirement for Paris-aligned transition plans is welcomed.
Industry experts call for regulatory intervention to improve quality of corporate disclosures on social-related issues.
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.
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