The EU Green Bond Regulation and draft regulatory technical standards set out in-depth requirements for issuers and independent external reviewers for bonds labelled as “EU Green Bonds”. These rules break away from the existing global green bond market and demonstrate an advanced level of accountability...Read More

In 2016, China put in place a foundational framework for green finance, two years before the European Union’s 2018 Sustainable Finance Action Plan. Since then, China has developed its “Green Bond Catalogue” – a sustainable taxonomy for bond issuance, issued ‘Green Credit Guidelines’ and a...Read More

The compromise text of the Corporate Sustainability Due Diligence Directive (CSDDD) amending the ‘Whistle Blowers’ Directive was adopted by the EU Parliament this week. The final text approved by the EU Institutions and to be formally endorsed by the Council raised the thresholds for in-scope...Read More

Following a lengthy public consultation, the US Securities Exchange Commission (SEC) adopted its proposal for corporate disclosure rules with amendments on 6 March 2024 and published the final rules in the Federal Register entitled ‘The Enhancement and Standardization of Climate-Related Disclosures for Investors’.  ELS Europe’s...Read More

Dawn Slevin, Managing Director, ELS Europe was honoured to receive the United Nations International Standards of Accounting and Reporting (ISAR) Honours Award for the EFRAG report  Towards Sustainable Businesses: Good Practices in Business Model, Risks and Opportunities in the EU. This award recognizes the substantial...Read More