CSRD Series- Part 5: Diving into the E in ESG related to CSRD requirements
On 31st July 2023, the European Commission adopted the European Sustainability Reporting Standards (ESRS) – the “final rules” for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The standards cover the full range of environmental, social, and governance issues, and they provide information for investors to understand the sustainability impacts, risks, and opportunities of the companies in which they invest. In this podcast, we discuss the environmental...