The ‘omnibus’ revision postpones implementation of the CSRD by two years, and CSDDD by a year, to strengthen EU’s ‘economic base’.

Leaked draft of imminent ‘omnibus’ revised legislation goes beyond ‘simplification’ to ‘deregulation’, says academic.

The French government seeks ‘indefinite postponement’ of the Corporate Sustainability Due Diligence Directive.

A new white paper from Forvis Mazars and Board Agenda explains how corporate boards can play their part in building a purposeful supply chain to support business strategy.

Boards must consider geopolitics, as risk assessment ‘must not stop at the organisation’s edge’, writes think tank.

The clock has started ticking on the implementation of the EU’s Corporate Sustainability Due Diligence Directive.

Listing a company with questionable human rights due diligence is not ‘healthy’ for a stock exchange, writes investment CEO.

The board has a pivotal role in steering a company through climate change, with resilience, innovation and long-term value to play for.

Corporate climate disclosures are ‘inconsistent’ and the resulting data limited, according to a report by a global investment association.

Directors and senior executives feel they are ill-prepared for incoming ESG regulations, Sustainability Board survey reveals.