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Transposition of the CSRD directive : Interview with Pascal Durand, MEP
MEP Pascal Durand, rapporteur on the text – who notably represented the European Parliament in its institutional negotiations with the Council of the European Union – comments on the fundamentals of the directive. How would you define the CSRD and its legal significance? The directive on the publication of …
Vigilance duty at European level?
The financial sector potentially excluded, the definition of damage to the environment reduced, the value chain replaced by the chain of activities… The common position approved by the Member States of the EU at the beginning of December caused a lot of ink. Update on the flaws denounced by the …
CSRD : moving from non-financial reporting to “sustainability” reporting (Part 1)
Since the publication of the directive at the end of December 2022, what is expected of companies in terms of ESG information? We take stock in two practical sheets in the form of questions/answers. First part, the companies concerned, the regime that will apply to them, and the date on …