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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

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UK Government Update on Sustainability Disclosure Requirements Framework

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On 16 May 2024, the government published updated guidance regarding the UK Sustainability Disclosure Requirements (SDR) framework. The SDR was first set out in Greening Finance: A Roadmap to Sustainable Investing in...more

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China to Introduce Its First ESG Disclosure Standard

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The move follows a number of similar standards that regulators and governments across the globe have proposed. With effect from 1 June 2022, the Guidance for Enterprise ESG Disclosure (the Guidance), published by...more

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