Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. Companies covered by the CSRD are required to comply with the new European sustainability reporting standards developed for the occasion. [...]
In this new series, Positivéco puts the spotlight on the influencers to follow. To tackle the monumental Emmanuel Faber, we read his book Ouvrir une voie (‘Paving a Way’), published by Editions Paulsen (in French). Emmanuel Faber testifies about the difficulty of reconciling social and economic [...]
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 [...]
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 [...]
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