Sustainability regulations

Discover the latest sustainability regulations.

Guides

Preparing for the CSDDD

The Corporate Sustainability Due Diligence Directive (CSDDD) obliges large companies to identify, mitigate and, where necessary, remedy human rights and environmental impacts in their operations and ‘chain of activities'.

Preparing for the CSRD

The Corporate Sustainability Reporting Directive (CSRD) is now in force across the EU. The directive requires a number of companies operating in the EU to publicly disclose and report on environmental, social, and governance (ESG) issues. This means businesses need to be prepared to comply with more demanding transparency obligations on their commitment to sustainability.

Assessing the impact of the CSRD on non-EU groups

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.

ESRS Set 1: what companies should know to prepare

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.

Approaching the IFRS S1 and IFRS S2

On 26 June 2023, the International Sustainability Standards Board (ISSB) published the first two IFRS Sustainability Disclosure Standards: IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 – Climate-related Disclosures.

IFRS Sustainability Reporting implementation

The IFRS Sustainability Disclosure Standards (IFRS SDS) issued by the International Sustainability Standards Board (ISSB) lay the foundation of a global baseline of sustainability-related disclosures. However, implementing sustainability reporting standards represents significant challenges for many entities.

Responding to the TNFD

Half the world’s economic output – around US$44 trillion – is dependent on nature. Yet most corporates, investors and lenders inadequately account for nature-related risks and opportunities.

California Enacts GHG & Climate Reporting Laws

New California laws require certain companies doing business in the state to make GHG emissions disclosures in upcoming years. Read on for details.

Sustainability reporting: towards EU standards

12/03/2021 Two recent reports mandated by the European Commission have made recommendations on the development of EU sustainability reporting standards. The publication of each signifies that positive change is coming; below, Maud Gaudry shares her insight on the future of sustainability reporting and her experience working on one of the reports.

Development of the CSRD

19/05/21 Awaited with great impatience by some, yet with caution or even concern by others, the Corporate Sustainability Reporting Directive (CSRD) adopted by the European Commission on April 21 has received a largely positive reception from many stakeholders, and rightfully so.

EC sustainability directive builds on EFRAG advice

28/04/2021 The recently released proposal for the Corporate Sustainability Reporting Directive (CSRD) aims to create a robust common language for sustainability reporting in the EU. Adopted by the European Commission and currently making its way through the European Parliament and Council, the directive imposes common sustainability reporting standards that large businesses and listed businesses in...

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