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31 May

The SFDR regulation: instructions for use

2023-05-29T15:47:07+02:00

ESMA published a Supervisory Briefing that develops guidelines to combat greenwashing by creating common supervisory criteria for national supervisory authorities. Part five The European Securities and Markets Authority (ESMA) has identified the risk of an increase in greenwashing linked to European regulations and wants to address this. [...]

The SFDR regulation: instructions for use2023-05-29T15:47:07+02:00
17 May

Sustainable Development Goals: our summary of the mid-term review

2023-05-16T14:49:56+02:00

2023 marks the halfway point in the global journey towards the implementation of the United Nations 2030 Agenda. The major global crises of recent years have slowed progress towards the SDGs. Several detailed reports note the slowdown in the implementation of the Sustainable Development Goals in Europe. [...]

Sustainable Development Goals: our summary of the mid-term review2023-05-16T14:49:56+02:00
10 May

CSR best practices: corporate governance and executive compensation in listed companies

2023-05-10T10:52:39+02:00

Each year, the French financial markets authority (AMF) examines the information published by listed companies on their corporate governance and on the compensation of their executives. A large part of the report published in December 2022 by the institution is devoted to the consideration of corporate social responsibility (CSR) by [...]

CSR best practices: corporate governance and executive compensation in listed companies2023-05-10T10:52:39+02:00
3 May

The SFDR regulation: instructions for use (part 4)

2023-04-26T06:33:18+02:00

In addition to deciphering and appropriating the Disclosure Regulation, companies in the financial sector are also subject to the Taxonomy Regulation since the beginning of 2022. In France, the law on energy and climate enacted in 2019 and its implementing decree reinforce the transparency obligations of the Article 173 report [...]

The SFDR regulation: instructions for use (part 4)2023-04-26T06:33:18+02:00
26 April

France and Decree 29: putting biodiversity on the regulator’s radar and impact on management companies

2023-04-26T06:31:50+02:00

Article 29 of the Climate and Energy Law applies to the financial sector (insurance, banking, asset management companies) for collective management, discretionary management and investment advice. To comply with these new reporting requirements, the regulation recommends that portfolio management companies analyse the investment sectors of their funds. [...]

France and Decree 29: putting biodiversity on the regulator’s radar and impact on management companies2023-04-26T06:31:50+02:00
20 April

One Forest Summit in Gabon: ambitions and results

2023-04-20T15:08:56+02:00

On March 1 and 2, 2023, the One Forest Summit was held in Libreville, with the objective of putting the Congo Basin Forest under the spotlight. The overall goal of the summit was to accelerate the conservation and sustainable management of tropical forests, which are vital sinks [...]

One Forest Summit in Gabon: ambitions and results2023-04-20T15:08:56+02:00
12 April

New European sustainability reporting standards (ESRS) and comparison with IFRS

2023-04-19T15:26:27+02:00

Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. The CSRD expands the scope and requirements of the NFRD. Affected companies will soon be required to provide enhanced and audited non-financial reports that comply with the principle of double materiality. [...]

New European sustainability reporting standards (ESRS) and comparison with IFRS2023-04-19T15:26:27+02:00
5 April

The SFDR regulation: instructions for use (part 3)

2023-04-03T12:49:11+02:00

Part three Are you affected by the Disclosure Regulation? It can be difficult to navigate the complexities of the new regulations. The table below sets out, as succinctly as possible, the impact of the various articles of the Disclosure Regulation on economic and financial actors. [...]

The SFDR regulation: instructions for use (part 3)2023-04-03T12:49:11+02:00
29 March

Financial communication: accelerating the integration of the new IFRS standards

2023-03-24T19:13:54+01:00

Mandatory in 146 jurisdictions, these new IFRS standards will accelerate the integration of the non-financial dimension in the financial communication of companies. The Board introduced the permission to rely on the Global Reporting Initiative Standards (GRI) and European Sustainability Reporting Standards (ESRS).  On 16th February, the ISSB [...]

Financial communication: accelerating the integration of the new IFRS standards2023-03-24T19:13:54+01:00
22 March

United States: SEC Announcements on Climate Transparency

2023-03-21T19:59:27+01:00

In March 2022, the organization put out for consultation a document proposing a climate reporting framework for listed companies. If adopted, this proposal would require detailed reporting by U.S. listed companies covering 3 categories of climate reporting. A new chapter in financial regulation opens this year [...]

United States: SEC Announcements on Climate Transparency2023-03-21T19:59:27+01:00
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