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. [...]
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 [...]
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 [...]
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