Vlada Gurvich5 min read
Carmen Cracknell2 min read
Anna Soilleux-Mills | CMS, Melissa McClean | CMS9 min read
Vlada Gurvich46 min listen
GRIP3 min read
GRIP2 min read

The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
Laura Houët | CMS, Ben Maconick | CMS, Oliver Williams | CMS3 min read

Changes to corporate sustainability reporting and due diligence rules now pending final vote.
Vasilka Lalevska2 min read

Jelena Savic-Brkic discusses the standardization of ESG reporting and says ESG 2.0 can deliver superior long-term financial and societal value.
Jelena Savic-Brkic3 min read

Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.
Richard Chambers4 min read

An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.

The withdrawal of this directive has surprised many and sparked debate about the EU’s commitment to its ambitious Green Deal.
Jean Hurley3 min read

Panel discussion featured speakers from the big Nordic banks.
Alex Viall3 min read

The delays will provide a window for businesses to prepare.
Jean Hurley1 min read