The adoption of the standards marks a key milestone for reporting under the CSRD. By Paul A. Davies, Michael D. Green, and James Bee On 31 July 2023, the European Commission (Commission) adopted the European Sustainability Reporting Standards (ESRS),[1] following a four week-long public consultation period. Background to the CSRD and ESRS The ESRS represent … Continue Reading
The Commission issued its formal consultation on the ESRS with a number of proposed changes. By Paul A. Davies, Michael D. Green, and James Bee On 9 June 2023, the European Commission (Commission) issued its formal consultation on the European Sustainability Reporting Standards (ESRS). The ESRS represent the detailed standards which set out the disclosure … Continue Reading
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 move follows a number of similar standards that regulators and governments across the globe have proposed. By Paul A. Davies, Michael D. Green, and James Bee With effect from 1 June 2022, the Guidance for Enterprise ESG Disclosure (the Guidance), published by Beijing-based think tank China Enterprise Reform and Development Society (CERDS), is seeking to become the … Continue Reading
