On 2nd May 2024, the joint interoperability guidance between the International Sustainability Standards Board (ISSB) and the European Commission, alongside EFRAG was published. It aligns the European Sustainability Reporting Standards…
On 31 May 2024, EFRAG published 3 Implementation Guidance (IG) documents for the European Sustainability Reporting Standards (ESRS). These documents, shaped by public feedback, aim to help large companies with…
By Directive (EU) 2024/1306, new time limits for the adoption by the European Commission of sustainability reporting standards for certain sectors and for certain third-country undertakings are established. Consequently, article…
On June 5, 2024, the Department of the Environment, Climate and Communications published the second National Adaptation Framework (NAF), in line with the requirements of the Climate Action and Low…
Last week, the Product Safety and Metrology etc. (Amendment) Regulations 2024 were published, which amend many texts that were originally EU law but have been retained in the UK. The…
The Canadian Sustainability Standards Board (CSSB) published for public consultation the Consultation Paper and the Exposure Drafts for the Canadian Sustainability Disclosure Standards (CSDSs) and interested parties are encouraged to…
On 29 March 2024, the Sustainability Standards Board of Japan (the SSBJ) published 3 Exposure Drafts and interested parties are invited to submit comments until 31 July 2024. The Sustainability…
The Delegated Regulation (EU) 2023/2772 of 31 July 2023, published in the OJEU of 22 December 2023, supplemented Directive 2013/34/EU of 26 June 2013 on the annual financial statements, consolidated…
In the April 12, 2024, the issue of the Federal Register the Securities and Exchange Commission (SEC) indefinitely delayed its Climate-Related Disclosure rule. The rule, originally intended to become effective…
Notice of the Building Regulations (Part B Amendment) Regulations 2024 on 29 March 2024 was published in ""Iris Oifigiúil"" No. 26 of 29 March 2024 , on page 413. These…