Archive

CSDDD, past present and future

Dominique Potier, French MP and rapporteur of the French due diligence law, talks to Corporate Disclosures of the context in which the CSDDD comes about, and the steps ahead

EU bodies reach agreement on sector-specific ESRS delay

JURI votes to delay sector standards

EU Parliament Committee on Legal Affairs agree to push back adoption to 2026

ICAEW guide on CSDDD provisional agreement

European Commission to widen scope of materiality assessment in first set of ESRS

In tweaks some see as a "lowered ambitions" in the face of lobbies

Calls to strengthen provisions in CSDDD

MEPs and NGOs urge the European legislators to include financial institutions and strengthen social requirements in its version of the Directive

Aden EFRAG[ie] - Youth is no luxury even when it comes to standard setting

MEPs to ensure information on companies' ownership remains accessible

Council of the EU approves De Cambourg as chair of EFRAG sustainability reporting board

The conflict between double & single materiality is more a narrative than a reality - ISSB's Faber tells MEPs

Conflicts between ISSB & EFRAG standards can't be ruled out but there is a huge opportunity for alignment, he said