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January 30, 2024

Summary of ESG reporting regulations

IFRS S1 – IFRS S1 General requirements for disclosure of sustainability-related financial information

Description: Global alliance on sustainability disclosures

Body: ISSB (part of IFRS)

Effective from 1st Jan 2024

 

IFRS S2- IFRS S2 Climate-related disclosures

Description: Global alliance on climate disclosures

Body: ISSB (part of IFRS)

Effective from 1st Jan 2024

 

SFDR – Sustainable Finance Disclosure Regulation

Description: Mandatory ESG disclosure obligations for asset managers and other financial market participants

Body: EU Commission

Effective from 9th March 2021

 

Taxonomy Regulation

Description: Address greenwashing, more disclosures required than SFRD

Body: EU Commission

Effective from 1st Jan 2022

 

CSRD – Corporate Sustainability Reporting Directive

Description: EU businesses (incl EU subs of non-EU companies) report ESG efforts & initiatives

Body: EU Commission

Effective from 5th Jan 2023

 

NFRD – Non-Financial Reporting Directive

Rules remain in force until CSRD applies (large PIEs)

 

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