There's been a boom in nature-related expectations for companies. Experts discuss starting points and key challenges.
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.
Strategies could form the basis of new transactions and prudential requirements, and even feed into subsidy regimes and public procurement rules.
Transition plans under the Corporate Sustainability Reporting Directive aren't mandatory, but they're likely to be hard to dodge