• Regulating transition plans

    04 June 2024

    A patchwork of regulations will soon ask financial institutions to publish and implement climate transition plans, Michael Hurley reports

  • Simplified EU rules for SMEs risk making disclosures 'significantly less informative'

    23 May 2024
  • Banks using PRB framework to aid CSRD reporting in absence of finance sector guidance

    22 May 2024

    Some banks are using a framework designed for the Principles for Responsible Banking (PRB) initiative to help meet reporting requirements under the EU Corporate Sustainability Reporting Directive (CSRD), a UN Environment Programme Finance Initiative (UNEP FI) webinar heard.

  • 'Minimal additional effort' to build on ISSB to meet CSRD, says EU-ISSB guidance

    02 May 2024

    EU companies reporting under European standards can comply with global standards "with minimal additional effort", according to the European Commission.

  • ESRS for specific sectors and non-EU companies delayed by two years

    30 April 2024
  • EFRAG proposes reducing 'circular economy' ESRS datapoints

    22 April 2024

    The European Financial Reporting Advisory Group (EFRAG) has revealed it will vote this week on proposals to reduce the number of individual datapoints companies will disclose against under the Corporate Sustainability Reporting Directive (CSRD).

  • EFRAG calls for help in devising ESRS guidance on transition plans

    19 April 2024
  • MEPs agree two-year delay to EU sector-specific reporting standards

    25 January 2024
  • EFRAG consults on SMEs European Sustainability Reporting Standards

    23 January 2024

    European Sustainability Reporting Standards (ESRS) for small and medium-sized enterprises (SMEs) have been published for consultation.

  • 2024 outlook: Sand in the gears of sustainable finance policy

    03 January 2024

    Looming elections and burgeoning disclosure regimes point to a slowdown in sustainable finance policymaking, but the spectre of fines for greenwashing is on the rise, Michael Hurley writes