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On January 24th, 2024, elements of the EU’s Corporate Sustainability Reporting Directive (CSRD) were delayed. However, the boundaries by which companies will be affected by the regulation remain in place. Non-EU companies with operations in the EU will still be required to disclose against the CSRD in 2028, and the general disclosures for in-scope EU companies remain unchanged.

ESG a Component, Not the Sole Driver, of Business Success

Takeaways from the TCFD’s final report as it moves to a new home under the International Sustainability Standards Board (ISSB).