An analysis of first-year CSRD and ESRS disclosures shows how mandatory sustainability reporting has improved transparency but diluted strategic insight, based on evidence from energy and utilities ...

As part of its commitment to strengthen sustainability disclosure in its 2018 Sustainable Finance Action Plan, the European Commission (EC), together with the European Financial Reporting Advisory ...

With most S&P 500 companies well underway on their CSRD materiality assessments, it’s not surprising that there is a fast-growing number of them that have completed – or are in the process of ...

Forbes contributors publish independent expert analyses and insights. Robert Eccles writes about sustainability in the capital markets. Last Friday I had lunch with a friend who is a board director ...

The initial CSRD reporting discrepancies hinder comparison. Despite that, we derive several highpoints, for example, some corporates found materiality in all ESRS topics, while none of the banks did.

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As the European Union’s Corporate Social Responsibility Directive (CSRD) marks its first year of being implemented / enforced – and as compliance with it becomes mandatory for more firms, research ...

Update as of August 2023: The European Commission adopted the European Sustainability Reporting Standards (ESRS) on July 31, 2023. The ESRS will now pass to the European Parliament and Council for ...

This exclusive research paper from Workiva uncovers how Wave 1 companies addressed the Corporate Sustainability Reporting Directive (CSRD) in its first year of reporting—and how they are turning CSRD ...

For fashion brands today, how a company reports its ESG efforts can define its reputation just as much as its success on the runway.