Michael Littenberg and Sam Elliot examine the main developments and ponder what to expect going forward.
Michael R. Littenberg | Ropes & Gray
The European Commission is advancing N-ESRS, which are the CSRD reporting requirements for non-EU companies.
This articles discusses the rescission proposal and what it means for climate disclosure by US public companies.
We take an initial look at the draft ESRS and discuss the related public feedback process.
Two previous attempts were withdrawn to make way for this new jointly supported bill.
This disclosure mandate will require subject companies to publish their first biennial climate-related financial risk reports by January 1, 2026.
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
The FAQs respond to questions and feedback from recent CARB initiatives.