Key points

2022 turns out to be the year of sustainability reporting:
  • On March 21, the US SEC issued proposed new disclosure requirements related to the risks and impacts of climate change.
  • The ISSB followed and launched a public consultation on its first two exposure drafts related to climate change on 31 March.
  • The European Financial Reporting Advisory Group (EFRAG) released 13 European Sustainability Reporting Standards exposure drafts (ED) on 29 April. The EDs include cross-cutting standards as well as topical standards on environmental, social and governance matters.
  • This movement in the standardisation process goes along with a strong call for alignment, which is the cornerstone for effective and comparable sustainability reporting across the globe.
  • Further developments of the CSRD and SFDR and Taxonomy regulations have added more complexity to an already-challenging standardization process.
  • For further details, see below.
What's inside (free registration required to view):
  1. EU newsletter #3 - Sustainability reporting - Part A, Part B and Part C
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