France, the first country to transpose the Corporate Sustainability Reporting Directive (the Directive or CSRD) through Order No. 2023-1142 of 6 December 2023, Order No. 2023-1142 of 6 December 2023, concerning the...more
5/19/2025
/ Certification Requirements ,
Corporate Governance ,
Corporate Sustainability Reporting Directive (CSRD) ,
Environmental Social & Governance (ESG) ,
EU Directive ,
European Commission ,
France ,
Member State ,
Publicly-Traded Companies ,
Reporting Requirements ,
Sustainability ,
Time Extensions
The first EU country to transpose the CSRD has proposed a course correction to reduce the regulatory burden on in-scope and medium-sized companies....more
2/10/2025
/ Disclosure Requirements ,
Due Diligence ,
Environmental Social & Governance (ESG) ,
EU ,
France ,
Proposed Regulation ,
Regulatory Burden ,
Regulatory Requirements ,
Reporting Requirements ,
Small and Medium-Sized Enterprises (SMEs) ,
Sustainability ,
Sustainable Business Practices ,
Sustainable Finance
As the first EU country to transpose the CSRD into national law, France will gradually replace the EFPD with sustainability reporting under the new directive.
The Corporate Sustainability Reporting Directive (the CSRD)...more
Issuers should consider the ambitiousness of their sustainability targets, any challenges in achieving the targets on schedule, and how they will prove their progress.
The global market for sustainability-linked bonds ...more
A relic of the dot-com era may prove useful in attracting investors seeking specific exposures that are ESG-aligned. Shareholders, regulators, and other stakeholders continue to drive the integration of environmental, social,...more
The EBA consultation paper calls for the implementation of a Green Asset Ratio to measure banks’ sustainability performance.
Regulators and sustainability-conscious investors increasingly expect banking institutions in...more
5/5/2021
/ Business Strategies ,
Climate Change ,
Consultation ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Banking Authority (EBA) ,
Financial Institutions ,
Sustainability
A series of recent developments has driven a rapid increase in sustainability-linked loan and bond issuances in a variety of jurisdictions and industries.
Background: Sustainability-Linked vs. Activity-Based -
The...more