All Corporate Sustainability Reporting Directive (CSRD) articles – Page 3
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News
EFRAG, ISSB release joint guidance on sustainability reporting
The new document is designed to address complexities and reduce duplication in sustainability reporting
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Analysis
Corporate Sustainability Due Diligence Directive final text gets green light
MEPs have now signed-off on an agreement which means the law will only apply to very large companies
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News
SEC approves long-awaited climate disclosure rule
The SEC is expected to face legal challenges as it tries to finalise the rules
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News
Italy opens consultation on CSRD
Finance ministry and securities market regulator to assess market size of assurance services in transition to new regime
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News
EU delay of sector-specific sustainability standards draws mixed reactions
The delay will reduce clarity for companies and hinder meaningful progress, says law firm Frank Bold
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News
French regulator publishes transition plan guide for companies
AMF says transition plans under the CSRD ‘hold great significance for investors and stakeholders’
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News
NBIM opines on ESRS implementation guides, sectors delay approved
NBIM says EFRAG materiality assessment implementation guide should further encourage use of SASB standards
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News
EU parliament writes two-year delay into ESG reporting rules
The decision to delay the implementation of the new standards was welcomed by Eurosif
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News
What the EU’s new due diligence law means for investors
CS3D will affect investors in several ways even though they will not, at least initially, face due diligence requirements on financial assets
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News
France is first country to transpose CSRD into national law
The Directive will replace the Non-Financial Reporting Directive, laying out much stricter expectations for companies reporting on environmental and social impacts
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News
EFRAG and CDP join forces to boost uptake of European sustainability reporting standards
Collaboration aims to accelerate the implementation of ESRS and provide data to the market from next year
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Special Report
Plenty left for EU sustainable finance policy to tackle
European policymakers have gone full throttle on sustainable finance over the past five years. Do they have the wherewithal to finish the job?
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News
Biodiversity funds deliver lower returns, says research
The recent explosion in interest around nature and biodiversity has prompted a surge in investor activity
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News
Investors call on European Commission to outline clear social impact investment rules
A clear definition of ‘social investment’ is still missing, a gap that hinders social impact investments, investors warn
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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