EU law requires certain large companies to disclose non-financial information on the way they operate and manage social and environmental challenges. The current disclosure regime was introduced in 2014 by

Continue Reading EU to Make Changes to Its Sustainability Reporting Rules and Impose New Obligations on Non-European Companies

There is a global trend to move capital to more sustainable economic activities. To ensure that capital is moved to the desired activities, several questions arise:

  • What is sustainable?
  • How


Continue Reading The EU Non-Financial Reporting Directive and the Proposal for Corporate Sustainability Reporting Directive