Insights

Read about the latest insights on ESG in our blog section.
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SFDR, Double Materiality and Principal Adverse Impacts (PAI) Indicators

Sustainable Finance Disclosures Regulation (SFDR) is one of the three pillars of the European Union’s Action Plan on Sustainable Finance. Our first blog on SFDR provided an overview of the regulation (read here), and the classification of funds based on their sustainability objective (Article 6, 8 and 9 Funds). In this blog, we explore some of...

Assurance under US SEC Climate Reporting Rules & EU CSRD

Assurance is a very critical component of corporate financial reporting and enhances the credibility of the reported information. This article explores how assurance, both limited and reasonable, is extended to corporate sustainability reporting in the US and the EU.  Corporate Sustainability reporting is no longer a “good-to-have” virtue signaling tool but a “must-have” regulatory requirement,...