Archive

Regulating transition plans

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'

Banks using PRB framework to aid CSRD reporting in absence of finance sector guidance

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

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

EFRAG proposes reducing 'circular economy' ESRS datapoints

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

MEPs agree two-year delay to EU sector-specific reporting standards

EFRAG consults on SMEs European Sustainability Reporting Standards

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

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