Contemplating sovereign entities and their relation to the Corporate Sustainability Reporting Directive ("CSRD") can seem like gazing at Escher’s labyrinth of staircases, crisscrossing endlessly ...
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 ...
As the Corporate Sustainability Reporting Directive (CSRD) takes effect, U.S. companies with operations in the EU face a transformative moment. Here’s what U.S. companies need to know about the CSRD, ...
This will be a positive for banks which are no longer required to report on ESG but significantly complicate disclosures for those still in scope ...
As many of our readers will remember, during summer 2023, we published a 10+-part series that examined the requirements of ESRS 1, which is the cross-cutting standard that contains the general ...
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