Michael Littenberg and Sam Elliot examine the main developments and ponder what to expect going forward.
CSDDD
The Corporate Sustainability Due Diligence Directive introduces mandatory environmental and human rights obligations for certain large EU and non-EU companies.
We take an initial look at the draft ESRS and discuss the related public feedback process.
ESG has not disappeared, it has reconfigured into enduring laws, regional pressure, and global nonbinding standards that continue to shape outcomes.
While the frameworks share similar aims, they differ in scope and depth of requirements
The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
Changes to corporate sustainability reporting and due diligence rules now pending final vote.
Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.