The European Central Bank points to ‘significant’ issues with suggested plans to reduce the scope of sustainability reporting.

The current political climate makes the enforcement of EU legislation in America unlikely, suggest academics.

UN Working Group on Business and Human Rights calls on EU “not to reopen” controversial measures in the Corporate Sustainability Due Diligence Directive.

Economists, academics and unions fear the proposed revision of new legislation will increase risk of climate disruption.

Clients’ preference for a Big Four firm may restrict the market and disadvantage challenger firms, finds the FRC.

As the EU readies its simplified directive to combine the CSRD and CSDDD, Germany warns of ‘bureaucratic burden’.

Revolut chief says London listing is ‘not rational’; the US and new EU disclosure rules; Elon Musk pay case is ‘a cautionary tale’.

A further challenge emerging from the Corporate Sustainability Reporting Directive is accurate and thorough data collection, survey finds.

Moving stocks is on the rise, but rarely because of a company’s financial performance, research into activist investors reveals.

As the deadline for full implementation of the Corporate Sustainability Reporting Directive nears, firms are struggling to comply.