Although we might have expected a complete lull over the Summer, there has still been activity in the ESG regulatory world. In the UK, we have seen a continuation of the work on the sustainable disclosure requirements regime...more
The Commission has adopted amendments to Accounting Directive to account for inflation and which will result in fewer companies being in scope for reporting under the Corporate Sustainability Reporting Directive (CSRD). ...more
In this second article in the series, we look at TCFD-aligned reporting and the TCFD recommendations: who they apply to, why they are needed and what is required by them....more