As companies operating in the European Union ("EU") likely now know, new environmental, social, and governance ("ESG") regulations are set to have a significant impact on disclosure and governance ...

On 29 January 2025, the European Commission published a communication on its Competitiveness Compass for the EU (COM(2025) 30). The Competitiveness Compass outlines the European Commission’s proposed ...

The initial CSRD reporting discrepancies hinder comparison. Despite that, we derive several highpoints, for example, some corporates found materiality in all ESRS topics, while none of the banks did.

In April 2021, the European Union (EU) proposed the Corporate Sustainability Reporting Directive (CSRD), marking a bold shift toward greater transparency in sustainability. The CSRD will soon require ...

As the Corporate Sustainability Reporting Directive (CSRD) takes effect, U.S. companies with operations in the EU face a transformative moment. Here’s what U.S. companies need to know about the CSRD, ...