A raft of new pledges at COP28 ended the climate summit in Dubai on a positive note in contrast to previous years. However, despite pledges to triple renewables and cut methane emissions, the consequences of global warming remain a huge risk. For companies, the direct impact of climate change on business activities is increasingly evident. In 2022 alone, the reinsurer Munich Re estimated the total...
Australian companies that export cement, iron & steel, aluminium, fertiliser, hydrogen and electricity to the European Union (EU) are on warning. They will need to accelerate their transition to a low-carbon future or risk losing competitiveness; or even access, to the EU market.
The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) includes an extra-territoriality principle that widens the population of companies subject to sustainability reporting to non-EU groups and their EU subsidiaries. The objective is to maintain a level playing field for all economic players operating in the European market.
As a framework for sustainability reporting, the first set (“Set 1”) of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.
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