All Corporate Sustainability Reporting Directive (CSRD) articles – Page 5
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NewsEU 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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NewsWhat 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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NewsFrance 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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NewsEFRAG 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 ReportPlenty 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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NewsBiodiversity 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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NewsInvestors 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 PiecesViewpoint: 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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NewsTNFD launches final disclosure recommendations
TNFD activities coincide with legislation on nature-related disclosures mooted in some countries
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NewsReporting 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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NewsEDHEC-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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NewsPRI 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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NewsEuropean 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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NewsNBIM 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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NewsDutch 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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NewsEFAMA 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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NewsBaFin 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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NewsRapporteur drafts compromise package to review Solvency II
The ‘right level of regulation’ is needed, says Markus Ferber
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NewsISSB 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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NewsExperts ‘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
