The Corporate Sustainability Reporting Directive expands the existing sustainability reporting requirements and brings more companies under its scope. By Paul A. Davies, Michael D. Green, and James Bee On 21 June 2022, the European Parliament and European Council reached a provisional political agreement on the terms of the EU’s proposed Corporate Sustainability Reporting Directive (CSRD). The CSRD … Continue Reading
The government also introduced transition plan requirements for companies to meet the UK’s 2050 net zero target. By Paul A. Davies, Michael D. Green, and James Bee On 3 November 2021, the International Financial Reporting Standards (IFRS) Foundation Trustees Chair, Erkki Liikanen, announced the long-awaited formation of the International Sustainability Standards Board (ISSB). The ISSB … Continue Reading
New rule will require listed companies to state whether they have made disclosures in accordance with the TCFD. By Paul A. Davies, Nicola Higgs, Chris Horton, and Michael D. Green On 21 December 2020, the Financial Conduct Authority (FCA) confirmed in a published Policy Statement[1] (the Statement) that it will introduce a new Listing Rule … Continue Reading
