Archive

European Commission seeks views on CSDDD guidelines

EU bodies agree to simplifying rules for small mid-caps

Connect the dots: An analyst's dream, a preparer's nightmare

EFRAG panel discusses the practicalities of connecting financial and sustainability information

EU looks to tighten CSRD value chain cap

In-scope companies would only be permitted to demand 24 datapoints from business partners under European Commission's proposed voluntary standard

Frank Bold publishes legal briefing on CSRD value chain cap

EFRAG reviews 2025 activities

Due diligence on trial

The lobbying push that failed, and perhaps never had a case

Can impact disclosures obscure financially material information?

Linklaters: Implications of CSDDD for non-EU firms

Bolstering EU shareholder rights

Views split as investor groups' respond to consultation on EU Shareholder Rights Directive