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Issue date Title Issuer Document type Argomento
Corporate sustainability due diligence directive (CSDDD) European Parliament European directive Corporate Sustainability Due Diligence Directive (CSDDD)
Recommendations of the European Supervisory Authority on the Sustainability Disclosure Regulation in the Financial Services Sector (SFDR) European Supervisory Authorities Opinion Sustainable Finance Disclosure Regulation (SFDR)
EFRAG has published three non-authoritative implementation guidance documents on European Sustainability Reporting Standards (ESRS): Materiality Assessment, Value Chain and Datapoints European Financial Reporting Advisory Guidelines European Sustainability Reporting Standards (ESRS), Corporate sustainability reporting
ESRS Q&A Platform first set of explanations European Financial Reporting Advisory Q&A European Sustainability Reporting Standards (ESRS)
Europe's 2040 climate target and path to climate neutrality by 2050 European Commission Information from european union institutions Net Zero, Climate neutrality
Draft ESRS standards for SMEs European Financial Reporting Advisory Sustainability standard draft European Sustainability Reporting Standards (ESRS), Small and Medium Enterprises (SMEs)
Draft Guidelines on the management of ESG risks European Banking Authority Consultation Paper ESG Risk, Banks
Draft EFRAG IG 3: Detailed ESRS datapoints implementation guidance European Financial Reporting Advisory Sustainability standard draft European Sustainability Reporting Standards (ESRS)
Draft EFRAG IG 2: Value chain implementation guidance European Financial Reporting Advisory Sustainability standard draft European Sustainability Reporting Standards (ESRS)
Draft EFRAG IG 1: Materiality assessment implementation guidance European Financial Reporting Advisory Sustainability standard draft European Sustainability Reporting Standards (ESRS)
Societal resilience - managing EU climate risks European Commission Information from european union institutions Risk mitigation, Climate risks, Climate action, Environment
Final Report on draft Regulatory Technical Standards on the review of PAI and financial product disclosures in the SFDR Delegated Regulation European Supervisory Authorities Final Report Sustainable Finance Disclosure Regulation (SFDR), Principal Adverse Impact (PAI), Do No Significant Harm (DNSH)
ESMA publishes three explanatory notes on the ESG finance framework to help investors European Securities and Markets Authority Explanatory notes Sustainable investments, Do No Significant Harm (DNSH), Sustainable finance, European taxonomy, Sustainable Finance Disclosure Regulation (SFDR), Environmentally sustainable activities, Estimates
Regulation (EU) 2023/2631 of the European Parliament and on European Green Bonds European Parliament European Regulation Green Bond
Delegated Directive (EU) 2023/2775 adapting the size criteria for micro-enterprises and small, medium and large-sized enterprises or groups European Commission European directive Undertakings, Small and Medium Enterprises (SMEs)
Proposal for a amending Directive 2013/34/EU as regards the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings European Commission Proposal Corporate sustainability reporting, European Sustainability Reporting Standards (ESRS), Sectoral sustainability standards
EBA Report on the role of environmental and social risks in the prudencial framework European Banking Authority Report Basel II, Banks capital requirements, Banks, Sustainable finance
ESAs analyse the extent of voluntary disclosure of principal adverse impacts under the SFDR European Banking Authority Report Principal Adverse Impact (PAI)
Sustainable Finance Disclosure Regulation - assessment European Commission Initiative Sustainable Finance Disclosure Regulation (SFDR)
Questions and Answers on the Adoption of European Sustainability Reporting Standards European Commission Q&A European Sustainability Reporting Standards (ESRS)