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 ...

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, ...

The Corporate Sustainability Reporting Directive (CSRD) of the European Union (EU), finalized in January of this year, ushers in more comprehensive Environmental, Social, and Governance (ESG) ...

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 ...

Integrating sustainability into core business is rapidly becoming a make-or-break issue as climate action becomes a priority for consumers, investors, and governments alike. In the European Union, the ...

The Corporate Sustainability Reporting Directive (CSRD) is a challenging reporting requirement affecting companies not only in the EU but around the world. To gain insights into how prepared companies ...