Climate disclosures

CSRD, where are we at?

04 Nov 2022

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...

EFRAG and CSRD: why you are going to hear (more) about it

04 Nov 2022

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...

Navigating the sea of proposed climate-related disclosures: A deep dive into the SEC’s, ISSB’s and EFRAG’s proposals

03 Jun 2022

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 ...

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