All European sustainability reporting standards (ESRS) articles
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Special ReportNew regulations tackle water insecurity
The new European Sustainability Reporting Standards’ E3 tackles the complex and diverse realm of water insecurity
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NewsEU 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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NewsFrench 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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NewsNBIM 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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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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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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NewsGRI launches Sustainability Innovation Lab with IFRS Foundation support
New hub aims to support reporting using GRI standards and ISSB standards
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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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NewsISSB close to finalising project to internalise legacy SASB standard
The changes to the standards have been overseen by a group of board advisers who expect to complete their work in time for the ISSB’s December meeting
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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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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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NewsISSB’s approach to SASB standards wins qualified support
Critics of the SASB standards argued they were too focused on US capital markets to be relevant to an international audience
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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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NewsEU sustainability board under pressure to finalise materiality guidance
Many companies are at a loss regarding compliance with the new rules
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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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NewsCompanies reporting through CDP are well prepared for ESRS
Companies disclosing voluntarily through CDP show preparedness on some of the critical information required under the standards
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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
