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The EU Corporate Sustainability Due Diligence Directive
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Environmental, social, and governance (ESG) criteria or standards or sustainability issues have impacted all sectors of society, including corporate and professional policyholders and their risk managers, insurance...more
The EU Corporate Sustainability Reporting Directive (CSRD, or the Directive) took effect beginning 2024 and requires mandatory sustainability reporting by a first set of companies in 2025. Under the terms of the CSRD, the...more
This guidance aims to support the preparation and analysis of reports using the European Sustainability Reporting Standards. On 31 May 2024, EFRAG published the first three Implementation Guidance (IG) documents relating...more
Sustainability has risen to the top of the agenda for businesses around the world. Governments, investors and the public demand that organisations play a part in the global push to eliminate, or at least limit, the...more
The recent IPO for Rivian Automotive Inc., the electric pick-up truck manufacturer whose shares increased 29% on the day following the offering, resulting in an enterprise valuation of more than $86 billion – more than the...more