The European Parliament’s recent approval of the political agreement reached with the Council of the EU on the Omnibus ...

The initial CSRD reporting discrepancies hinder comparison. Despite that, we derive several highpoints, for example, some corporates found materiality in all ESRS topics, while none of the banks did.

While a great deal of the recent attention on corporate sustainability regulation has focused on the U.S. Securities Exchange Commission’s (SEC) challenges implementing its Climate Disclosure Rule, ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

In April 2021, the European Union (EU) proposed the Corporate Sustainability Reporting Directive (CSRD), marking a bold shift toward greater transparency in sustainability. The CSRD will soon require ...