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'.
Sustainability regulations
Discover the latest sustainability regulations.
Preparing for the CSRD
The Corporate Sustainability Reporting Directive (CSRD) is now in force across the EU, with Member States given 18 months to adopt it into national law. The highly-anticipated 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 will need to be prepared to comply with more demanding...
IFRS Sustainability Disclosure Standards
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.
Acting on the ESRS
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.
ESRS sustainability regulations released
As a framework for sustainability reporting, Set 1 of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.
CSRD/ESRS and double materiality requirements
It's time to get up to speed with the new CSRD/ESRS and double materiality requirements. Mazars in Luxembourg is fully onboarded to assist you in aligning with these updated standards.