News & analysis
October 27, 2023
A whirlwind fortnight for the EU’s sustainability reporting rules
EFRAG published details on data points, materiality assessments and a Q&A tool for ESRS this week, on the back of EU moves to weaken CSRD.
October 23, 2023
Chief Sustainability Officer role faces identity crisis, says Imperial study
Study highlights divergence in qualifications, function and place in the corporate hierarchy
October 20, 2023
The REP WRAP: EU taxonomy ‘suggestions box’ launched and Bayer named most effective ESG communicator
Your weekly summary of corporate sustainability news.
October 18, 2023
The great row-back: are corporates giving up on the energy transition?
There are signs that companies are becoming less bullish on decarbonisation, but is it for good reason?
September 27, 2023
Transition plans: the big picture
Strategies could form the basis of new transactions and prudential requirements, and even feed into subsidy regimes and public procurement rules.
September 20, 2023
The UK’s bid to lead the world on climate transition plans
The FCA, Treasury and Transition Plan Taskforce are all moving to fulfil a promise to mandate net zero strategies throughout the UK economy
September 14, 2023
‘Broader and more impactful than CSRD’: transition plans in the EU’s new due diligence rules
Political negotiations resumed last week on the Corporate Sustainability Due Diligence Directive with general agreement on the need for transition plans
September 11, 2023
‘Probably the most important mention in the EU’: Climate transition plans in CSRD and ESRS
Transition plans under the Corporate Sustainability Reporting Directive aren't mandatory, but they're likely to be hard to dodge