Read our insights

As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.

Taskforce on Nature-related Financial Disclosures (TNFD) publishes its final framework.

The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.

Practical next steps for preparing to report on International Sustainability Disclosure Standards.

European Commission (EC) has issued final regulation supplementing the Corporate Sustainability Reporting Directive (CSRD) regarding sustainability reporting standards.

The International Sustainability Standards Board (ISSB) has now issued its first two international sustainability standards.

The final drafts of the European Sustainability Reporting Standards are out for comment.

The International Sustainability Standards Board (ISSB) has added to the transitional reliefs it already had proposed in relation to the adoption of its first two Sustainability Standards. In their first year of reporting, entities will only need to report sustainability risks and opportunities in relation to climate.

Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.

Corporate Sustainability Reporting Directive revises the 2014 Non-Financial Reporting Directive (NFRD), extends the scope of covered companies and strengthens the reporting requirements for in-scope companies.

The International Sustainability Standards Board (ISSB) confirms the effective date of its new Standards

The first set of proposed European Sustainability Reporting Standards (ESRS) standards that were developed by the European Financial Reporting Advisory Group (EFRAG) were delivered to the European Commission (EC).

For mid-market businesses, navigating the environmental, social and governance (ESG) landscape is a complex challenge, and their approach will depend on size, maturity, sector – and the priorities of stakeholders.

For many companies, the proposed timeline means they need to start preparing in order to be ready by 2024 and meet the Corporate Sustainability Reporting Directive obligations.

Seven key areas businesses need to consider regarding climate change and the implications when preparing their financial statements.

As we move from voluntary ESG initiatives to mandatory legislation, we explore what the banking sector needs to prioritise.