Scope Determination & Requirements on Pre-Assurance Advice under the Corporate Sustainability Reporting Directive

Environmental, social, and governance (ESG) and related legislation has become an increasingly relevant topic. In the past years, those who could be described as ‘pro-ESG’ have effectively managed to enact their platform and bring about widespread change. One success story is, of course, the Corporate Sustainability Reporting Directive (CSRD). In some ways, however, the pendulum seems to be swinging. There are now those who are calling for a temperance of the movement, with a view to ever changing worldwide circumstances and the new realities that come with it. ESG legislation, such as the CSRD, is caught in the middle, particularly with respect to the EU’s most ambitious ESG-related goals. In-scope undertakings face complex and shifting requirements as they work towards compliance.

Navigating the ESG regulatory landscape is undeniably challenging. This white paper shows but two of the Practical Insights that are available on Global ESG Legal Compliance on VitalLaw®. Each Practical Insight tackles a different topic, all aimed at ensuring that practitioners can be properly equipped to handle the challenges of everchanging sets of rules and regulations.

You can get access to the white paper after filling out the form below.