JD Supra

ESRS vs. ISSB Standards - a Comparative Approach

On July 31, 2023, the European Commission adopted the first set of European Sustainability Reporting Standards (“ESRS”), which, as indicated by the name, are common standards that will be mandated for ...
JD Supra

EFRAG Publishes First Implementation Guidance Documents for CSRD Reporting

This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG ...
Forbes

Double Materiality: Navigating ESG Priorities For Sustainable Growth

Double materiality is quickly changing how businesses think about sustainability. While traditional materiality focuses on how environmental, social and governance (ESG) issues affect a company’s ...
Forbes

SEC Meeting Indicates Climate-Related Disclosure Rule Will Not Use Double Materiality

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. After two years of drafting and delays, the U.S. Securities ...
Morningstar

Get Ready to Hear the Term ‘Double Materiality.’ Here’s What It Means for Investors

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance, or ESG, ...