Archive

Investors worry of waves of modified sustainability assurance opinions

Webinar: recommendations for a CSRD-compliant double materiality assessment

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens

CSRD transposition delays add to complexity

Potential delays to requirements, on top of different approaches to assurance and penalties amongst adopters

"We need less input base disclosures on social metrics" Aegon UK head of RI says

Hilkka Komulainen advocates for more evidenced-based disclosures

EFRAG approves XBRL Taxonomy for ESRS

With final document expected to be published next month

Newsom proposes two-year delay to California climate disclosure requirements

Mandatory reporting on Scope 1 and 2 emissions and climate-related risks would be pushed back to 2028, under proposed amendments

Australian government tables revised tax transparency law

Parliament debating public country-by-country reporting legislation

French companies brand the CSRD as a "driver for business transformation"

Despite the associated financial cost, which they quantified at...

Social Benchmark shows companies not prepared for CSDDD requirements

World Benchmarking Alliance finds poor performance from large companies on human rights due diligence, shareholder engagement, and grievance mechanisms

EPP considers "halting" CSRD and CSDDD as part of next EU Commission workplan

Draft document for next legislature reveals