The E.U.'s Corporate Sustainability Reporting Directive (CSRD) will come into effect in 2024, enhancing companies' disclosure of sustainability-related information. The E.U. Council has approved a revised version of the Corporate Sustainability Due Diligence Directive (CSDDD), integrating risk-based due diligence into corporate management practices.
The U.S. Securities and Exchange Commission (SEC) has introduced new climate disclosure standards, aligning with the Task Force on Climate-related Financial Disclosures (TCFD) without the Scope 3 mandatory disclosure requirement. However, not all companies are required to disclose their greenhouse gas emissions, giving companies the right to choose the most applicable items to work on.
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