Climate disclosures

10 - minute read
 
Last June the European Parliament and Council agreed on a final text [1] for the corporate sustainability reporting directive (CSRD), that will update the 2014 Non-Financial Rep...

3 - minute read
 
In 2021, the European Financial Reporting Advisory Group (EFRAG), the European public-private advisory group on financial reporting, has been charged by the European Commission w...

20 - minute read

Executive summary
On March 21st, 2022, the American financial watchdog, the Securities and Exchange Commission (SEC), proposed rule changes that would require registrants [1] to ...