The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
European Sustainability Reporting Standards
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
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.
Deloitte's 2024 Sustainability Action Report provides valuable insights into the current state of ESG disclosure and preparedness among public companies.
NGFS has published the second edition of its guide on climate-related disclosure for central banks with additional coverage on metrics and targets.
The second article in our new series on sustainability reporting obligations: today the focus is on the EU and extraterritorial elements.