Archive

CSRD survives the Transatlantic "showdown"

Despite fierce US opposition, the EU has preserved the extraterritorial core of CSRD, albeit with a narrower scope. The debate now shifts from political resistance to practical implementation.

European Commission to 'stop the clock' for CSRD wave one companies

Proposed delegated act would allow companies to omit ESRS disclosure requirements - including anticipated financial effects and social datapoints - indefinitely

Pascal Durand and Abrial Gilbert-d'Halluin publish CSRD book