The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...

To date, processes to implement the global Sustainable Development Goals (SDGs) and international climate change mitigation and adaptation obligations are largely disconnected in most countries. This creates administrative overlaps, costs and hampers the development of effective problem...