CSDDD
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European Commission releases updated draft final ESRS for public feedback
We take an initial look at the draft ESRS and discuss the related public feedback process.
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US ESG roundup: Global standards and the Clean Air Act
ESG has not disappeared, it has reconfigured into enduring laws, regional pressure, and global nonbinding standards that continue to shape outcomes.
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Navigating UNGC and OECD standards: a practical guide for investment managers
While the frameworks share similar aims, they differ in scope and depth of requirements
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EFRAG publishes draft simplified European Sustainability Reporting Standards
The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
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Provisional agreement on EU Omnibus I package reached
Changes to corporate sustainability reporting and due diligence rules now pending final vote.
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OPINION: SEC’s IFRS threat – what it means for global sustainability reporting
Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.
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European Parliament approves ‘stop-the-clock’ delay for CSRD and CSDDD
The delays will provide a window for businesses to prepare.
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US Congress members set out case against EU sustainability rules
Members of US Congress and State Officials call for action against the EU CSDDD and CSRD.