However, a closer look at the legislative framework reveals that the comprehensiveness of the ESRS may be an advantage rather than a disadvantage, as the ESRS sensibly break down complex E, S, and G ...

Les principaux impacts, risques et opportunités (IRO) de l'entreprise sont ensuite présentés ... Plusieurs études publiées ces dernières semaines viennent d'ailleurs confirmer que, malgré les remous ...

The CSRD (Corporate Sustainability Reporting Standard Directive, Directive 2022/2464/UE), will be applied as of 1 January 2024 and entails governance obligations and the related responsibility of ...

But changes which could affect a far greater number of businesses are those intended to ease the burdens associated with the Corporate Sustainability Reporting Directive (CSRD) and Corporate ...

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated ...