Transition Planning

EFRAG publishes draft transition planning guidance

"Investors are looking for transparency – and this guidance delivers."

Melodie Michel

05 November 2024

Policy & Standards

Investors call for global ISSB adoption by 2025

Over 40% of the world’s 4,000 largest listed firms still did not disclose their Scope 1 and 2 emissions in 2022.

Melodie Michel

27 May 2024

Transition Planning

Climate transition planning for compliance: a guide for CSOs

This article is part of a CSO Futures series on transition planning for Chief Sustainability Officers.

Melodie Michel

21 May 2024

Policy & Standards

ESRS-TNFD interoperability mapping finds ‘very good alignment’

"ESRS means all 14 of our recommended disclosures are covered to some extent."

Melodie Michel

16 May 2024

CSO Futures Weekly

CSO Futures Weekly: The devil in the details

Peaking power sector emissions, Paypal's rising crypto footprint and a growing bet on carbon capture and storage...

Melodie Michel

09 May 2024

Policy & Standards

New guidance available for ISSB-ESRS sustainability standards interoperability

EFRAG is aiming to reduce complexity and fragmentation between different disclosure frameworks.

Melodie Michel

07 May 2024

CSO Futures Weekly

CSO Futures Weekly: ESG backlash creates ripples in the US

The climate battles continues in the US; watch our sustainability governance panel on demand; ESRS adoption partly delayed and more in this week's newsletter.

Melodie Michel

25 January 2024

Policy & Standards

Sector-specific European Sustainability Reporting Standards delayed by two years

Sector-specific ESRS, meant to clarify disclosure requirements for particular sectors, were initially expected by June 2024.

Melodie Michel

25 January 2024

CSO Futures Weekly

CSO Futures Weekly

Heads of sustainability tell us about the future of the CSO and the importance of ambition; two company announcements weaken the correlation between sustainability and financial performance; regulatory delays across the board and more...

Melodie Michel

09 November 2023

Policy & Standards

Sustainability directors concerned about volume of ESRS data points

A draft list of ESRS data points features more than 1,100 disclosures across 12 categories.

Melodie Michel

09 November 2023