Insights
Commission to cut EU Taxonomy red tape for companies
Both financial and non-financial companies will no longer have to categorize their activities under the Taxonomy if they are deemed non-material. Under this simplification, materiality is defined as any...
“Quick fix” ESRS Delegated Act for companies already conducting corporate sustainability reporting
The Commission already adopted the “Quick Fix” ESRS Delegated Act. A summary of this Act is given in the document here. Main implications: The Commission argues...