Date:

31 Oct 2024

Content Type:

Article

UNICEF’s new guidance briefs assist companies reporting under the European Sustainability Reporting Standards (ESRS) by offering insights on how to integrate children’s rights into assessments, disclosures, and reporting requirements, especially in areas such as child labor, community impacts, and protections for children as consumers.

Date:

24 Oct 2024

Content Type:

Article

Standardised sustainability disclosures under the CSRD are crucial for the EU's economic resilience and global leadership in sustainability, write Julia Otten and Susanna Arus of Frank Bold in Sustainable Views. Policymakers should maintain a strategic vision, focusing on long-term resilience rather than short-term expediency.

Date:

30 Sep 2024

Content Type:

Article

The European Commission has initiated infringement procedures against 17 EU member states for failing to meet the July 6, 2024 deadline to fully implement the Corporate Sustainability Reporting Directive (CSRD) into national law.

Date:

12 Feb 2024

Content Type:

Article

The agreement among EU co-legislators needs to be formally voted by the Council and EU Parliament, but is expected to be in place before the EU elections this year.

Date:

7 Feb 2024

Content Type:

Article

However, MEPs ensured that the Commission will strive to publish sector-specific sustainability reporting standards in eight areas as soon as they are ready before the deadline.

Date:

23 Jan 2024

Content Type:

Article

It of critical importance to address challenges and uncertainties currently faced by companies, as well as to ensure meaningful sustainability disclosures, the statement says.

Date:

6 Jan 2024

Content Type:

Report

Briefing by Frank Bold

Date:

18 Oct 2023

Content Type:

Article

A majority of 359 Members of the Parliament voted against a motion to reject the ESRS and its replacement with an emptied and diluted piece of legislation.

Date:

18 Sep 2023

Content Type:

Article

Germany is seeking to exempt thousands of Mittelstand companies from EU green reporting rules, in a move officials say risks “gutting” the bloc’s efforts to hold companies accountable for their impact on the environment.

Date:

13 Sep 2023

Content Type:

Article

Frank Bold calls on the Commission not to disregard the political agreement reached in 2022 on the Corporate Sustainability Reporting Directive (CSRD).

Date:

10 Aug 2023

Content Type:

Article

The first article explores double materiality and the assessment process for impact materiality

Date:

2 Aug 2023

Content Type:

Article

The EU Commission this week published new environmental, social and governance (ESG) reporting rules — confirming earlier watered-down requirements.

Date:

1 Aug 2023

Content Type:

Article

These Standards provide more detail on the Corporate Sustainability Reporting Directive adopted last year, while also updating them to align with new international climate reporting standards issued in June.

Date:

31 Jul 2023

Content Type:

Article

Eurosif welcomes the standards covering all Environmental, Social and Governance topics. Concerns remain over making all disclosures subject to materiality assessment.

Date:

31 Jul 2023

Content Type:

Article

Comment by Finance Watch

Date:

31 Jul 2023

Content Type:

Article

On 31 July, the European Commission published the European Sustainability Reporting Standards (ESRS) in the form of a Delegated Act.

Date:

7 Jul 2023

Content Type:

Article

The endorsed statement was developed jointly by the European Fund and Asset Management Association (EFAMA), the European Sustainable Investment Forum (Eurosif), the Institutional Investors Group on Climate Change (IIGCC), the PRI and the United Nations Environment Programme Finance Initiative (UNEP FI).

Date:

12 Jun 2023

Content Type:

Article

On 9 June, the European Commission published for public consultation a draft Delegated Act on the first set of European Sustainability Reporting Standards.

Date:

9 Jun 2023

Content Type:

Article

This first delegated act sets out cross-cutting standards and standards for the disclosure of environmental, social and governance information.

Date:

31 Mar 2023

Content Type:

Report

Publication by the Danish Institute for Human Rights: "How do the pieces fit in the puzzle? Making sense of EU regulatory initiatives related to business and human rights"

Date:

7 Mar 2023

Content Type:

Article

Joint NGO statement

Date:

9 Dec 2022

Content Type:

Article

This briefing addresses the most common questions or concerns with direct responses, based on evidence and expert background information

Date:

23 Nov 2022

Content Type:

Article

The European Commission will now consult EU bodies and Member States on the draft standards, before adopting the final standards as delegated acts in June 2023, followed by a scrutiny period by the European Parliament and Council.

Date:

23 Nov 2022

Content Type:

Article

Sustainability reporting experts and NGOs welcome the adoption of the EU sustainability reporting standards (ESRS) by EFRAG submitted this week to the European Commission. Whilst the ambition of the ESRS remains limited in several areas, they represent a major improvement for companies as well as for users of sustainability information and address the biggest problems in quality and reliability of corporate reporting.

Date:

10 Nov 2022

Content Type:

Article

MEPs voted today (November 10) to confirm the agreement reached earlier this summer to strengthen companies’ obligations to disclose information on their sustainability risks and impacts, and adopt mandatory EU standards covering ESG matters

Date:

9 Nov 2022

Content Type:

Article

Comment by the Alliance for Corporate Transparency

Date:

25 Oct 2022

Content Type:

Article

The letter, signed by 37 organisations, calls on the European Commission to uphold the legal mandate agreed in the CSRD to develop and adopt an ambitious framework to improve and standardise corporate disclosure on sustainability matters

Date:

30 Sep 2022

Content Type:

Article

Deadline for applications 7 October

Date:

22 Jun 2022

Content Type:

Article

On Tuesday 21 June, the trilogue negotiations between the European Commission, Parliament and Council concluded with an agreement for the EU Corporate Sustainability Reporting Directive (CSRD).

Date:

22 Jun 2022

Content Type:

Article

The Corporate Sustainability Reporting Directive (CSRD) will apply to all large companies (with over 250 employees and a 40 million euro turnover).

Date:

29 Apr 2022

Content Type:

Article

EFRAG invites comments on all aspects of the Draft ESRS. Comments are expected no later than 8 August 2022.

Date:

21 Mar 2022

Content Type:

Article

The EU Corporate Sustainability Reporting Directive proposal will move to the final stage of the legislative process and enter trilogue negotiations between the EU Commission, European Parliament and the Council.

Date:

2 Mar 2022

Content Type:

Article

NGOs together with investors and asset managers call members of the European Parliament to broaden the scope of the Corporate Sustainability Reporting Directive (CSRD) to ensure that all listed SMEs, as well as non-listed SMEs operating in high-risk sectors, are adequately incorporated in the legal framework.

Date:

19 Jan 2022

Content Type:

Article

The 12 signatories of this statement - who represent key users of corporate sustainability information - call on EU policymakers to promptly agree on the EU Corporate Sustainability Reporting Directive reform and support accompanying EU standards

Date:

18 Jan 2022

Content Type:

Article

Frank Bold's report calls on EU to strengthen Corporate Sustainability Reporting Directive to effectively address barriers to supervision and enforcement of disclosure obligations introduced by EU NFRD

Date:

4 Oct 2021

Content Type:

Article

Business & Human Rights Resource Centre has signed an open letter alongside Wikirate, OAR and Clean Clothes Campaign, urging EU members of Parliament and the EU Commission to adopt and incorporate open data principles into the proposed Corporate Sustainability Reporting Directive

Date:

27 Sep 2021

Content Type:

Article

The authors argue that respect for human rights is not just an ESG factor, but a global standard of expected conduct for all companies, including institutional investors.

Date:

21 Apr 2021

Content Type:

Article

The proposal presents several major improvements which are essential to help companies focus and report on meaningful information and channel finance to activities and projects needed to meet the objectives of the European Green Deal. However, it falls short on several important points, which significantly limit its desired impact.

Date:

21 Apr 2021

Content Type:

Article

A draft directive on sustainability reporting begins to address the challenge of turning the corporate tanker towards a zero-emissions 2050.

Date:

9 Mar 2021

Content Type:

Article

The recommendations can successfully guide the EU standard-setting process, and significantly advance the quality of corporate sustainability transparency, says the Alliance for Corporate Transparency.

Date:

8 Mar 2021

Content Type:

Article

The reports set out recommendations to the European Commission for the ela​boration of possible EU sustainability reporting standards​ and for possible changes to EFRAG's governance an​​d funding if it were to become the EU sustainability reporting standard setter​.

Date:

15 Dec 2020

Content Type:

Article

Joint position Alliance for Corporate Transparency

Date:

15 Dec 2020

Content Type:

Article

To contribute to a meaningful EU process for the standardisation of reporting requirements in favour of comparable, concise and relevant disclosure, the members of the Alliance for Corporate Transparency have combined their expertise and aligned on key priorities for reform of the EU NFR Directive and development of possible future standards.