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
El Ministerio de Ambiente y Desarrollo Sostenible de Colombia publicó para comentarios un Proyecto de Decreto "Por el cual se crea la Comisión Intersectorial para la implementación del Acuerdo Regional sobre el Acceso a la...more
The package of consultations covers UK Sustainability Reporting Standards, transition plans, and assurance of sustainability-related disclosures....more
In connection with the Corporate Sustainability Reporting Directive Omnibus proposals, the European Commission indicated it will trim and make other changes to the European Sustainability Reporting Standards requirements. The...more