ISS has announced that it will be updating its Environmental & Social Disclosure QualityScore (ESQS) scoring methodology. ESQS covers approximately 8,000 issuers across 25 industry groups in the Americas, Europe and...more
As many of our readers will remember, during summer 2023, we published a 10+-part series that examined the requirements of ESRS 1, which is the cross-cutting standard that contains the general requirements for reporting under...more
The European Commission (EC) has adopted a recommendation on a voluntary sustainability reporting standard for small and medium-sized enterprises (SMEs). The recommendation serves as an interim measure ahead of a formal...more
The European Parliament’s Committee on Economic and Monetary Affairs (ECON) has adopted its opinion on the Omnibus I package that proposes targeted amendments to key directives on corporate sustainability reporting and due...more
On 4 August 2025, the European Supervisory Authorities (“the ESAs”) published updated guidance on the application of the Sustainable Finance Disclosure Regulation (“SFDR”) by adding to their Q&A. Below, we break down the...more
Welcome to the latest edition of our ESG newsletter. In this issue we identify a number of key highlights from European legislative and regulatory developments as well as updates from the wider sustainable finance...more
As a response to competitiveness concerns, the European Commission will propose an omnibus package to simplify and eliminate overlaps and contradictions in sustainability reporting in the Corporate Sustainability Reporting...more