Although ecosystem loss presents significant economic risks, fewer than one-fifth of companies in high-impact sectors are reporting on their nature-related impacts and dependencies. With nations ...

With the deadline to transpose the requirements of the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) into national law expiring on 6 July 2024, we have reviewed and summarised the ...

As set out in our Proskauer Special Report “Primarily Non-financial corporate reporting for U.S. companies – where to start?”, it may be complex to determine the applicability of the EU’s Corporate ...

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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, ...

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 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 ...

BOSTON & ZURICH & FRANKFURT, Germany--(BUSINESS WIRE)--Sustainserv, a global management consulting firm that assists clients in developing and executing on their environmental, social and governance ...

Trop d'exemptions et d'allègements, des questions sur l'interopérabilité, un risque pour la crédibilité du reporting... Les critiques sur la simplification de la CSRD se sont multipliées ces derniers ...