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Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

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This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more

Latham & Watkins LLP

European Reporting Standards Published in the Official Journal of the EU

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For in scope companies, disclosures may be required as early as the reporting period for the 2024 financial year. On 22 December 2023, the Commission Delegated Regulation specifying the first set of European...more

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