All Corporate Sustainability Reporting Directive (CSRD) articles – Page 2
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Opinion Pieces
Viewpoint: A response to ISSB’s Faber’s ‘triple illusion’ criticism of double materiality
Frédéric Ducoulombier, of EDHEC-Risk Climate Impact Institute, says the ISSB chair straw-mans the positions of advocates of the EU ESRS’s double materiality
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News
TNFD launches final disclosure recommendations
TNFD activities coincide with legislation on nature-related disclosures mooted in some countries
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News
Reporting groups confirm intense interoperability between ESRS and GRI Standards
‘The efforts made by the GRI and EFRAG sustainability reporting teams will prevent the need for double reporting by companies,’ says EFRAG
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News
EDHEC-Risk concerned about availability and quality of ESRS disclosures
the institute is also calling for industry efforts to standardise materiality assessments to reduce the cost and enhance the relevance of disclosures
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News
PRI welcomes Commission ESRS adoption but calls for clear materiality assessments
The Commission is adopting common standards which will help companies to communicate and manage their sustainability performance more efficiently
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News
European Commission at risk of losing leadership role on sustainable finance
There is high-level political pressure on Commission president Ursula von der Leyen to further hollow out the standards
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News
NBIM asks for change to European green reporting standards on materiality
As European Commission’s consultation on draft European Sustainability Reporting Standards closes, Norway’s SWF manager says companies should be made to say why topics are not material
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News
Dutch pension sector asks European Commission to reconsider CSRD proposal
The Pensioenfederatie and pension asset managers APG, PGGM and MN have sent a letter to Ursula von der Leyen saying they are “very concerned” that the proposal will lead to the unavailability of sustainability data for pension funds
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News
EFAMA calls for consistency in response to ESAs SFDR consultation
The association ‘fails to see’ the added value of expanding disclosures on the ‘do no significant harm’ assessment of sustainable investments
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News
BaFin deploys full range of regulatory tools to fight greenwashing
The regulator’s efforts are currently focusing on the ‘environmental’ aspect of ESG, and particularly on climate change
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News
Rapporteur drafts compromise package to review Solvency II
The ‘right level of regulation’ is needed, says Markus Ferber
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News
ISSB releases ‘robust’ inaugural sustainability reporting standards
The standards ‘have been designed to help companies tell their sustainability story in a robust, comparable and verifiable manner,’ says ISSB chair
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News
Experts ‘very concerned’ about EU row-back in proposed CSRD standards
Leaving entities free to choose which areas were material before disclosing ‘allows companies to leave out entire parts of the sustainability disclosures’, says Eurosif
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News
Corporate governance: Investors rethinking Say on Climate votes
To prevent investors from being overloaded, the French SIF has begun evaluating every Say on Climate proposal in France
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News
EFRAG called to prioritise implementation support for sustainability reporting standards
The group is discussing how to put in place, with a high priority, an ESRS implementation support function
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Special Report
Regulation: EC continues sustainable investment regulation drive
The state of play for EU sustainable finance regulation
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Opinion Pieces
Guest viewpoint: The elephant in ISSB's drawing room
In mid-summer 2022, the International Sustainability Standards Board (ISSB) invited public comments on exposure drafts of its first two white papers: IFRS S1 on general requirements for disclosure of sustainability-related financial information, and IFRS S2 on climate-related disclosures. It received what was described as a “torrent” of responses.
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News
Dutch pension investors demand AGM vote on sustainability report
Schemes want legislation compelling companies to allow a vote on sustainability reports
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News
Uncertainty for sustainable investing as CSRD legislation is adopted
The first available corporate reports are only expected from 2025 and the full scope for all applicable firms will only be in place from 2028 onwards
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News
New directive quadruples companies disclosing on ESG issues
Promoters of the directive draw particular attention to the integration of non-EU entities such as the subsidiaries of US firms, which is rare in the EU statute
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