The European Commission is advancing N-ESRS, which are the CSRD reporting requirements for non-EU companies.
IFRS S1
A discussion of the proposed amendments and related consultation process, as well as the parallel Australian consultation and US SEC update.
In a series of panels at JWG's eighth annual conference, speakers said commercial considerations may trump regulatory concerns as technology moves forward.
The five key milestones for investment managers in ESG reporting covered in this article are: SDRs, PRI, SFDR, TCFD and ISSB.
The final article in our series on sustainability reporting: today the focus is on the UK and the interoperability and harmonization of reporting standards.
Standards designed to ensure companies provide sustainability-related disclosures alongside financial statements in the same reporting package.