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
For in scope companies, disclosures may be required as early as the reporting period for the 2024 financial year. On 22 December 2023, the Commission Delegated Regulation specifying the first set of European...more