Sphera

JANUARY 10, 2022

Product-level disclosure requirements affect pre-contractual disclosure (client information, brochure, etc), product website disclosure, and periodic product reports. From 2023 they will cover all EU-listed companies and non-listed companies employing 250+ people. Net Zero Standard Financial Sector.

Net Zero 97

Net Zero Climate Change Banking Development 97

Sphera

JUNE 29, 2023

The Corporate Sustainability Reporting Directive, or CSRD, ( EU 2022/2464 ) entered into force in January 2023. On June 9, 2023, the European Commission published the first draft Delegated Act on the ESRS, with a feedback period through July 7, 2023. Integrated Reporting. Double Materiality Assessment.

Digitalization 94

Digitalization Integrated Reporting Climate Change Development 94

Steven Mintz

DECEMBER 20, 2022

However, the information is reported separately from financial information, requiring investors to access multiple reports. It is beyond the scope of this blog to look at these issues, although it is worth noting that the thorny problem of quantifying and measuring climate risk information is of concern as it should be.

Climate Change 52

Climate Change Value Creation Integrated Reporting Corporate Social Responsibility 52