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On 16 April 2025, the so-called 'Stop the Clock' Directive was published. It postpones the application dates of certain provisions contained in the Corporate Sustainability Reporting Directive ('CSRD') and the Corporate...more
Introduction - With the adoption by 196 parties of the Paris Agreement in December 2015, legally binding international climate change arrived. The Paris Agreement requires increasingly aggressive five-year cycles climate...more
ACRA and SGX RegCo are consulting on recommendations for climate-related disclosure reporting for Singapore companies. The recommendations cover both listed and large non-listed companies. The requirement will be rolled out...more