Archive

Omnibus leak suggests big cutback to CSRD, CSDDD

The EU Corporate Sustainability Reporting Directive (CSRD) is set to be cut drastically, with far fewer companies required to report, according to a leaked document which is reportedly the basis for this week's Omnibus announcement.

Canadian regulator sets Scope 3 emissions disclosure deadline for 2028

NBIM urges closer alignment of CSRD with ISSB standards

Norges Bank Investment Management (NBIM) has encouraged the EU to change its Corporate Sustainability Reporting Directive (CSRD) standards to "move to actual alignment with the global baseline" of International Sustainability Standards Board (ISSB) standards.

First batch of reports already demonstrates value of CSRD, academic says

The first set of reports prepared in alignment with the EU Corporate Sustainability Reporting Directive (CSRD) demonstrate the value in the regulation - as information was easier to find than previously - according to early academic analysis.

EU Omnibus: Simplification and guidance are needed, not deregulation

The EU aims to simplify its sustainability reporting framework - but the right balance needs to be struck, write Jean-Pierre Delvigne, Elodie Valette, Claire Lavarde and Maryne Gouhier.

ESG is here to stay!

Now is the time to stay the course on ESG, through a strategic and targeted approach, routed in reliable data for clear, meaningful and factual decision-making, writes Martina Macpherson

Spain urges EU to maintain double materiality in CSRD

The Spanish Government has urged the EU not to drop the 'double materiality' approach at the heart of its Corporate Sustainability Reporting Directive (CSRD), saying investors need this information to make decisions.

Transition plans can show how net-zero feeds growth, says head of regulator network

Climate transition plans can demonstrate how net-zero policies will deliver finance to support countries' growth objectives, the head of a group to establish 'global norms' for transition planning has said.

French investor groups present social taxonomy framework

A draft framework to help investors identify and assess activities that have a positive impact on society has been published by a group of investors and French investment associations.

FCA delays extending SDR to portfolio management