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Cadwalader Wickersham & Taft LLP | USA | 16 May 2023
EFRAG Heeds Call to Prioritize General ESRS Guidance Over New Sector-Specific Standards
On March 29, the European Financial Reporting Advisory Group (EFRAG) announced that it would start to develop additional guidance for sector-agnostic…
Loyens & Loeff | European Union | 12 May 2023
ESG - How does the CSRD impact the real estate sector?
The CSRD revises the Sections of the Accounting Directive (Directive 2013/34/EU) relating to non-financial disclosures that were introduced by the…
Ashurst | European Union, United Kingdom | 17 Apr 2023
Ashurst Quarterly Debt Capital Markets Update Q1 2023
On 5 January 2023 the Corporate Sustainability Reporting Directive ((EU) 2022/2464 - "CSRD") entered into force and member states have until 6 July…
Lydian | Belgium, European Union | 13 Mar 2023
Possible future impact of "ESG" obligations in your contracts: a first consideration
Environment, Social & Governance ("ESG"), in a nutshell, stands for the ever-growing expectation of investors, trading partners, employees, consumers…
Lydian | Netherlands | 13 Mar 2023
Mogelijke toekomstige doorwerking van “ESG”-verplichtingen in uw contracten: een eerste beschouwing
Environment, Social & Governance (“ESG”) staat - kort samengevat - voor de alsmaar groeiende verwachting van investeerders, handelspartners…
Advant Beiten | European Union | 20 Feb 2023
Die neue Nachhaltigkeitsberichterstattung und erweiterte Geschäftsleiterpflichten
Die EU schreitet mit ihren ESG-Aktivitäten voran und verpflichtet viele Unternehmen zu einer umfassenden Nachhaltigkeitsberichterstattung. Das…
Ashurst | European Union | 8 Feb 2023
The Corporate Sustainability Reporting Directive: An overview
The Corporate Sustainability Reporting Directive (CSRD) was published in the Official Journal of the European Union on 16 December 2022, and entered…
Osborne Clarke | European Union, United Kingdom | 27 Jan 2023
Environmental, social and governance | UK regulatory outlook January 2023
As mentioned in our previous Regulatory Outlook, the Corporate Sustainability Reporting Directive (CSRD) was adopted by th…
Lenz & Staehelin | Switzerland | 17 Jan 2023
Corporate ESG reporting: Latest developments
The last quarter of 2022 saw two notable advances in relation to ESG reporting in Switzerland and in the European Union. In Switzerland, the Federal…
Fenech & Fenech Advocates | European Union | 11 Jan 2023
The Corporate Sustainability Reporting Directive (CSRD) finally comes into force
After much anticipation, the Corporate Sustainability Reporting Directive (CSRD) finally came into force on 5 January 2023. The CSRD revises…
