All Corporate Sustainability Reporting Directive (CSRD) articles
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Analysis
Sustainable finance is braced for its toughest year yet
‘If ever we needed asset owners to be the drivers of responsible investment, it’s in 2025,’ says ShareAction’s Simon Rawson
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News
Bumper month for EU sustainability policy ends with Transition Benchmark proposal
Platform on Sustainable Finance proposes two new Investing for Transition Benchmarks
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News
Germany pushes EU Commission to scale back sustainability reporting rules
Germany asks EU Commission to postpone the CSRD application deadline by two years
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News
EU urged not to make ‘arbitrary’ cuts to sustainability disclosure rules
Nearly 100 NGOs, think tanks and membership bodies have written to Commission president Ursula von der Leyen
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News
EU advisers asked to stay on longer to steer sustainable finance agenda
Platform on Sustainable Finance’s extended mandate will run until the end of March 2025
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News
Sustainable Finance-Beirat expects next government to continue transition finance plans
Chair Silke Stremlau says
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News
EU should centralise ESG disclosures to cut costs for investors, says think tank
The cost of disclosing sustainability information under European Union regulation could be slashed by €5bn, according to a German think-tank. Theia Finance Labs, a spin-off from 2° Investing Initiative (2DII), has published a series of suggestions for how European policymakers could make reporting rules significantly less expensive for the private ...
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News
EIOPA chair links horizontal legislation to complexity, reporting burden
There is an imperative to be ‘smart and efficient’, said Petra Hielkema at EIOPA conference
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Special Report
Investors await influx of standardised corporate sustainability data
New EU corporate sustainability reporting standards will drive disclosures on hundreds of datapoints by thousands of companies.
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News
German government pushes back on further review of CSRD
Rules put forward by the cabinet have unsettled the company pension industry in Germany
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News
Ethos backs consultations with shareholders opposing sustainability reports
Foundation calls on government to extend scope of corporate sustainability reporting law to all companies of public interest, regardless of size, total assets or turnover
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News
PFA admits factoring in Scope 3 will dent climate product’s returns
Danish pension provider’s PFA Klima Plus product will begin opting out of stocks with ‘strong connection’ to fossil fuel sector from next April
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News
MEPs set to urge new EU finance head to work on ‘international baseline’ for sustainability standards
Maria Luis Albuquerque will also be quizzed about her vision and plans for a ‘Savings and Investment Union’
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News
Roundup: Activity picks up on EU sustainable finance
CSRD, taxonomy and the European Commission’s people and priorities
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News
ATP hands portfolio companies own CSRD reporting wishlist
Danish pensions giant warns ‘over-reporting’ of new ESG rules could drown out the relevant data for the €92.9bn investor
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Opinion Pieces
Europe’s Corporate Sustainability Reporting Directive is an opportunity, not a threat
The Corporate Sustainability Reporting Directive (CSRD) is often mentioned as one of the examples of the European Commission’s excessive zeal when working to implement the Green Deal. It is singled out as an example of overregulation that negatively impacts the competitiveness of European corporations, creates barriers to accessing the EU market and is costly to implement.
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News
AP4 to integrate Scope 3 emissions into investment decisions
The fund is tackling the controversial area as part of its commitment to halve the emissions of its investments by the end of the decade
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Special Report
Denmark: Pensions finally free from cumbersome banking regulations
Schemes have been liberated from onerous rules that were irrelevant to them
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Special Report
Germany: Politicians look to bolster pensions ahead of elections
Draft bills prepared by the government to change public, private and occupational pensions are bound for parliamentary debate
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Analysis
What does the climate transition plan craze mean for pension funds?
Will the move to include net-zero strategies in disclosure rules help assess portfolio companies, and will pension funds be captured themselves?