The stakes are high, and the complexities are daunting. Yet, there lies an opportunity for businesses to thrive if they can ...

On July 31, the European Commission adopted the European Sustainability Reporting Standards. The ESRS will standardize how companies within the European Union report climate change and other ESG ...

These standards will start to apply to many non-EU parent companies from financial years starting on or after January 1, 2028. While less onerous than the ESRS for EU companies, they will ...

This trend can be seen in the significant changes in July to the last draft of the new European Sustainability Reporting Standards (ESRS). One of the major changes made by the EU Commission to the ...

the European Sustainability Reporting Standards (ESRS), and potentially the Carbon Border Adjustment Mechanism (CBAM). These standards will be introduced gradually over the next decade ...

Locus’s CSRD Practice Group provides complimentary CSRD-readiness resources to help organizations prepare for the hurdles of data collection, double materiality, and reporting. To discuss CSRD ...