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The European Union and the International Sustainability Standards ...


European Sustainability Reporting Standards - Aspect Advisory

By mandating the use of common standards, the Accounting Directive, as amended by the CSRD in 2022, seeks to ensure that companies across the European Union (EU) ...

Aligning with EU on green reporting standards will be an 'ongoing ...

Work on aligning EU and global sustainability disclosures for the finance industry will be an “ongoing process,” the head of the ...

European Commission adopts European Sustainability Reporting ...

On 31 July 2023, the European Commission adopted the first set of 12 European Sustainability Reporting Standards (ESRS). The ESRS are the rules and ...

European sustainability standards move into final scrutiny period

The EU has been a frontrunner in integrating double materiality into sustainability reporting while other reporting initiatives, such as the International ...

EU Corporate Sustainability Reporting Directive (CSRD)

CDSB is working closely with EU Institutions and Member States to ensure a proper review of the Directive across the European Union is achieved using ...

International Sustainability Standards Board (ISSB), Explained

In January 2024, the ISSB finalized new standards that, for the first time, create a single global baseline for sustainability reporting. The ...

The European Sustainability Reporting Standards explained (ESRS)

Companies around the EU are adjusting to a new era of sustainability reporting. As of July 2023, the European Commission adopted the European ...

Equivalence: Achieving a cost-effective regime - KPMG International

Early on, the need for interoperability of jurisdictional standards, such as European Sustainability Reporting Standards (ESRSs), with the ...

The Beat Goes On – Momentum for ISSB Sustainability Disclosure ...

In June 2023, after an 18-month sprint, the International Sustainability Standards Board (ISSB) issued its inaugural global sustainability ...

Useful to know - BETTER FINANCE

Currently, there are multiple sustainability standards and disclosure requirements, ranging from global to EU-centric. ... the European Union.

The Top 7 Sustainability Reporting Standards in 2024

The IFRS Sustainability Disclosure Standards were created in 2022 by the International Sustainability Standards Board (ISSB) to serve as a global format for ...

An Overview of Corporate Sustainability Reporting Legislation in the ...

The aim of this article is to outline and compare the EU's sustainability disclosure legislation and major standard-setting initiatives.

CSRD & ISSB Interoperability: to Transparency & Sustainability Era

Integration of ISSB Standards into CSRD: The EU has expressed its intention to integrate ISSB requirements into the CSRD framework, which could reduce the ...

Sustainability-related disclosure in the financial services sector

The European Commission is currently carrying out a comprehensive assessment of the framework, looking at issues such as legal certainty, usability and how the ...

Non-EU Companies Face Challenges Preparing for Europe's ...

The European Union's Corporate Sustainability Reporting Directive (CSRD), under which reporting will start in 2025, covers companies operating ...

European Union Corporate Sustainability Reporting Directive (CSRD)

from the International Sustainability Standards Board and the disclosures proposed by the SEC . The CSRD will require detailed disclosures about how ...

Corporate Sustainability Due Diligence, Reporting, and Disclosure ...

The CSDDD must be transposed into EU Member States' national laws before 26 July 2026. It sets the minimum regulatory standard which EU Member ...

International Sustainability Reporting Directives, Regulations and ...

Sustainability standards in the EU are governed by the Corporate Sustainability Reporting Directive (CSRD), which was formed on 5 January 2023.

Adopts the European Sustainability Reporting Standards ...

On 31 July 2023, the European Commission adopted the European Sustainability Reporting Standards (ESRS), aligning with the Corporate Sustainability Reporting ...

European Sustainability Reporting Standards (ESRS) | EY

The Commission is expected to adopt this first set of standards by June 2023. 8. The first set of ESRS encompass other international standards ...


European Union Rule of Law Mission in Kosovo

The European Union Rule of Law Mission in Kosovo, known as EULEX Kosovo or simply as EULEX, is the largest civilian mission ever launched under the Common Security and Defence Policy of the European Union.