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
On February 26, the European Commission released a series of key proposals and communications to reshape the European Union’s (EU) regulatory framework. Alongside the overall framework communication Clean Industrial Deal, the...more
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