Sustainability regulations
Discover the latest sustainability regulations.
EU Taxonomy guide: navigate the EU Taxonomy and related regulations
In June 2020, the final text of the Taxonomy Regulation (2020/852) was published in the Official Journal of the European Union. This regulation created the “European Taxonomy”, a framework aiming to provide a Europe-wide definition of an environmentally sustainable economic activity.
The European Taxonomy has been adopted as part of the European Green Deal, Europe’s roadmap to achieve carbon neutrality by 2050 and reach the goals of the Paris Agreement. Among the levers identified to realise this ambition lie the identification and allocation of capital to sustainable activities, to which the European Taxonomy greatly contributes by improving market transparency.
Explore the mechanism and scope of the EU Taxonomy and find out what you can do to prepare in our guide.
Sustainability
Helping companies place sustainability at the centre of their business
Responding to the TNFD
Half the world’s economic output – around US$44 trillion – is dependent on nature. Yet most corporates, investors and lenders inadequately account for nature-related risks and opportunities.
Preparing for the CSDDD
The Corporate Sustainability Due Diligence Directive (CSDDD) obliges large companies to identify, mitigate and, where necessary, remedy human rights and environmental impacts in their operations and ‘chain of activities'.
IFRS Sustainability Reporting implementation
The IFRS Sustainability Disclosure Standards (IFRS SDS) issued by the International Sustainability Standards Board (ISSB) lay the foundation of a global baseline of sustainability-related disclosures. However, implementing sustainability reporting standards represents significant challenges for many entities.
Approaching the IFRS S1 and IFRS S2
On 26 June 2023, the International Sustainability Standards Board (ISSB) published the first two IFRS Sustainability Disclosure Standards: IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 – Climate-related Disclosures.
Want to know more?
Emmanuel Thierry Partner, CSRD Task Force Leader - Paris, France
Carole Masson Associée, Doctrine - Paris, France
Edwige Rey Partner - Paris, France
Annette Johne Director - Düsseldorf, Germany
Marie-anastasia Harmand Paris, France