European policy-makers are moving swiftly to scale back the scope and burden of corporate sustainability reporting. Specifically, in recent weeks, two parallel developments—one political, the other technical—have introduced...more
6/30/2025
/ Corporate Social Responsibility ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
EU ,
European Commission ,
European Parliament ,
Proposed Amendments ,
Proposed Legislation ,
Regulatory Reform ,
Reporting Requirements ,
Sustainability ,
Voluntary Disclosure
The European Union (EU) Commission has published a draft set of frequently asked questions (FAQs) on the interpretation of certain provisions of the EU Corporate Sustainability Reporting Directive (CSRD) and the first set of...more
9/23/2024
/ Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Exemptions ,
Parent Corporation ,
Reporting Requirements ,
SFDR ,
Subsidiaries ,
Sustainability ,
Taxonomy
Background -
The application of the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) is to be phased in from the start of 2024 and will require in-scope companies to make disclosures on the risks...more
The International Sustainability Standards Board (ISSB) published its first sustainability disclosure standards, IFRS S1 and IFRS S2 (Standards), on 26 June 2023 with the aim of improving the disclosure and transparency of...more