- The European Financial Reporting Advisory Group (EFRAG) has released draft sustainability reporting standards for non-EU companies setting out how the European Union’s Corporate Sustainability Reporting Directive (CSRD) will apply to large foreign businesses operating in the bloc.
- In support of implementation of the Corporate Sustainability Due Diligence Directive (CSDDD), the European Commission is seeking comments on ways companies can effectively identify, prevent, mitigate, and end adverse human rights and environmental impacts across their operations and value chains.
- The China Association for Public Companies has released its first analysis of ESG reporting by mandatory disclosure entities.
- Updating its foundational, widely adopted benchmark, the Science Based Targets initiative (SBTi) has published Corporate Net-Zero Standard V2.0.
Read this issue here.