reporting frameworks into laws and regulations and by planning to and In the EU, the adoption of Corporate Sustainability Due Diligence publishing consultations on proposed Directive and release of two guidance documents from The European requirements and/or a proposed Securities and Markets Authority underlines the commitment to roadmap. [...] The European Securities and Markets Authority (ESMA) has released a ‘Final Report on the Guidelines on Enforcement of Sustainability Information (GLESI)’ and a ‘Public Statement on the first application of the European Sustainability Reporting Standards (ESRS)’. [...] Via the ‘Public Statement on the first-time application of the ESRS’, ESMA intends to support large issuers in progressing through the learning curve associated with the implementation of these new reporting requirements. [...] Note: Refer to the Table 1 below for timeline of the disclosure obligation of the new climate requirements according to the Implementation Guidance published by HKEX. [...] It also includes an overview of the first batch of general sector- agnostic ESRS, and how (and the extent to which) the CSRD links these to IFRS Sustainability Disclosure Standards published by the ISSB at the International Financial Reporting Standards (IFRS) Foundation.
Authors
- Pages
- 15
- Published in
- Australia
Table of Contents
- Major recent events in jurisdictional 2
- Jurisdictional update European Union 2
- Jurisdictional Update United States 2
- Other Jurisdictional Updates 2
- Sustainability Reporting Resources 2
- Major recent events in jurisdictional sustainability reporting 3
- SUMMARY 3
- Union 3
- States 3
- SUMMARY 4
- States 4
- Jurisdictional update European Union 4
- When do the apply 4
- How many EU companies will with the requirements 4
- Scope of the 5
- Assurance 5
- Jurisdictional Update United States 6
- SUMMARY MORE 9
- Brazil 9
- Lanka 9
- United 9
- SUMMARY MORE 10
- Korea 10
- Switzerland 10
- SUMMARY MORE 11
- Canada 11
- Singapore 11
- Australia 11
- SUMMARY MORE 12
- Hong Kong 12
- Main Board Issuers other Issuers 13
- GEM issuers 13
- Sustainability Reporting Resources 13
