On June 26, 2023, the International Sustainability Standards Board (“ISSB”), an organization established by the IFRS Foundation to develop sustainability standards, issued two sustainability reporting standards — IFRS S1...more
On July 31, 2023, the European Commission adopted the first set of European Sustainability Reporting Standards (“ESRS”), which, as indicated by the name, are common standards that will be mandated for use by in-scope European...more
Sustainability factors have become an increasingly important element in investment decision-making. While certain portfolio companies of private funds and some private fund advisers themselves are already providing...more