All European sustainability reporting standards (ESRS) articles
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NewsEU approves delays to sustainability laws
Companies in the second and third phase of CSRD’s roll-out will have an extra two years to comply with the law
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AnalysisInvestor groups split over omnibus
WBA says there is a contradiction between the EU’s plan to finance the climate and social transition, while PensionsEurope and EFAMA say omnibus is not a setback
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NewsBVI calls on Commission to exempt asset managers from sustainability reporting
Association is asking for clarification on how asset managers should treat assets invested on behalf of their clients, recommending sector-specific guidance
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NewsGerman insurance association backs Commission’s plan for ESG omnibus package
‘We need sustainability reporting that focuses less on quantity and more on the quality of the information,’ says Jörg Asmussen, GDV’s chief
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NewsGermany 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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NewsEthos 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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NewsATP 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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AnalysisMateriality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
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NewsISSB, EU achieve high degree of interoperability in sustainability reporting
Sue Lloyd, ISSB chair, says that the ISSB, EFRAG and the European Commission ‘have collaborated to achieve a high degree of alignment’
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NewsEC official dismisses concerns about CSRD materiality assessments
Sven Gentner was speaking on a panel at IPE’s recent Transition conference
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NewsATP tells portfolio firms it prefers fewer key CSRD data points
Danish pensions giant sends letter to investee companies giving guidance on the new EU green reporting it expects from them
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NewsSASB standards update risks opening ‘Pandora’s Box’, ISSB chair warns
The chair of the International Sustainability Standards Board has warned the board risks opening a “Pandora’s Box” with its commitment to update the legacy Sustainability Accounting Standards Board’s (SASB) standards. Emmanuel Faber said: “We actually opened a Pandora’s Box […] by saying that we are now going to prioritise our ...
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NewsCDP launches net zero disclosure platform to improve climate, nature reporting
The launch comes as financial institutions with a record €130trn in assets demand climate and nature data
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NewsMarkets not politics drive sustainability reporting, says ISSB chair Faber
Faber added: ‘The more these reporting systems are in place and used by finance, the less they will be challenged by the natural evolution of political consensus’
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NewsEFRAG, 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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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
