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Materiality Reporting Requirements Sustainability

Latham & Watkins LLP

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

Latham & Watkins LLP on

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

King & Spalding

The New EU Corporate Sustainability Reporting Directive: What Does It Mean For Non-EU Companies?

King & Spalding on

The new EU Corporate Sustainability Reporting Directive (“CSRD”) is set to revolutionize ESG reporting for companies around the world. Certain large EU companies are already conducting double materiality assessments and...more

Latham & Watkins LLP

European Commission Eases Requirements in European Sustainability Reporting Standards Consultation

Latham & Watkins LLP on

The Commission issued its formal consultation on the ESRS with a number of proposed changes. On 9 June 2023, the European Commission (Commission) issued its formal consultation on the European Sustainability Reporting...more

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