Archive

Germany transposes (finally/again) CSRD

Without gold plating

German corporates on the need for a pragmatic EU due diligence law

Companies highlight the practical challenges of conducting a human rights and environmental risk assessment

EU Commission adopts ESRS 'quick fix'

Making ESRS E4, S2, S3, and S4 voluntary for wave 1 for next two years

California Air Resources Board publishes FAQs on climate reporting requirements

E4S publishes CSRD guide for Swiss SMEs

IFRS Foundation publishes ISSB Industry-based Guidance educational material

EIOPA consults on proposed amendments to supervisory reporting and disclosure requirements to ease burden on insurers

Jurisdictional profiles illustrate fragmented ISSB adoption

Approaches to scopes, timelines and assurance vary amongst jurisdictions, whilst several have modified the transitional reliefs

EFRAG working towards a 66% reduction in data points

OECD publishes Anti-Bribery Convention Phase 4 Report on South Africa