The Corporate Sustainability Due Diligence Directive still has ‘some of the world’s largest polluting companies’ in scope, say campaigners.

While the move is welcomed by many, some fear that it risks undermining ‘double materiality’ principle in European reporting.

Upcoming negotiations provide new opportunity, after the one lost by the EU in revising its due diligence directive, says law professor.

A third of companies out of scope of the streamlined CSRD ‘may still use it’ to make disclosures, says new estimate.

Sustainable investment strategies are still in demand, but with a focus on high-quality, comparable risk data, survey shows.

AGM proposals related to sustainability garner hardly any support among US shareholders, new research shows.

Although it is a major piece of legislation, campaigners say it falls short now that its scope has been extensively reduced.

In jurisdictions affected by the climate emergency, companies pay more to acquire debt capital, research finds.

The ‘proportionate’ supervision regime would entail the voluntary registration of providers in the sustainability assurance market.

But investment is not keeping pace with strategy, and focus is moving to ‘resilience’ and ‘credibility’, a survey of top companies suggests.