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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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Summer of CSRD Redux: Changes to European Sustainability Reporting Standards
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
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The interplay between Due Diligence and the EU Corporate Sustainability Reporting Directive
The CSDDD and CSRD will eventually cover a range of large EU and non-EU companies who will need to ensure that their compliance efforts are integrated.
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Deloitte report says companies are making ESG reporting a strategic priority
Deloitte’s 2024 Sustainability Action Report provides valuable insights into the current state of ESG disclosure and preparedness among public companies.
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Guidance on climate-related disclosure for central banks is updated
NGFS has published the second edition of its guide on climate-related disclosure for central banks with additional coverage on metrics and targets.
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New corporate sustainability reporting obligations in the EU
The second article in our new series on sustainability reporting obligations: today the focus is on the EU and extraterritorial elements.