The European Union (EU) Commission has published a draft set of frequently asked questions (FAQs) on the interpretation of certain provisions of the EU Corporate Sustainability Reporting Directive (CSRD) and the first set of...more
9/23/2024
/ Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Exemptions ,
Parent Corporation ,
Reporting Requirements ,
SFDR ,
Subsidiaries ,
Sustainability ,
Taxonomy
Background -
The application of the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) is to be phased in from the start of 2024 and will require in-scope companies to make disclosures on the risks...more
In April 2022, the Financial Conduct Authority (the FCA) issued its final policy statement on diversity and inclusion (D&I) requirements for premium and standard listed issuers with the object of increasing transparency for...more
Ahead of The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 (the “Regulations”) taking effect on April 6, 2022, the U.K. Department for Business, Energy & Industrial Strategy (BEIS)...more
On February 23, the European Commission (the “Commission”) proposed a Directive intended to extend the standards of due diligence performed by large companies with business operations in the European Union (EU) (the...more