Search Results for “Sustainable finance” – Page 4

Guidance published by EFRAG and the IFRS Foundation to illustrate the high level of alignment achieved between the ISSB’s IFRS Sustainability Disclosure Standards and the ESRS and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures.

Link

Communiqué

Published on 29.05.2024

Creation of a Pillar 3 publications corner for banks on the CSSF website

Page

Communiqué

Published on 18.07.2023

The EBA is collecting institutions’ data on environmental, social and governance risks to set up a monitoring system

EBA press release

Link

EU regulation

Published on 19.12.2022

Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022

amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

Lien

Link

Communiqué

Published on 15.05.2024

ESMA publishes its Final Report on Guidelines on funds’ names using ESG or sustainability-related terms

Page

Published on 03.10.2024

Assurance of Sustainability Reporting

Page

Other guidance

Updated on 26.07.2024 - Published on 25.04.2024

EFRAG GRI-ESRS Interoperability Index (Draft)

Mapping tool prepared from an EU standpoint that helps entities understand the commonalities between the two sustainability reporting standards in regard to impacts (EFRAG SR TEG meeting 5 December 2023)

Link

EU FAQ

Published on 31.07.2023

Questions and Answers on the Adoption of European Sustainability Reporting Standards

Lien

Link

EU directive

Published on 29.06.2013

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013

on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance)

Lien

Link

EU directive

Published on 16.12.2022

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022

amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

Lien

Link

Page

Published on 07.01.2025

Scope of application of the CSRD

Page

Published on 14.05.2024

Overview of the CSRD

Page

Communiqué

Published on 15.04.2024

Results of the enforcement of the 2022 financial and non-financial information published by issuers subject to the Transparency Law

PDF (853.68Kb)

Communiqué

Published on 02.02.2024

2022 climate-related disclosures: Gap analysis

Thematic review on issuers’ sustainability statements on the verge of the CSRD entry into force

PDF (1.51Mb)

Communiqué

Published on 08.01.2024

Enforcement of the 2023 annual reports published by issuers subject to the Transparency Law

Themes and issues to be monitored specifically in 2024

PDF (1.57Mb)

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Search Results for Sustainable finance

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123 Result(s)

Communication to the investment fund industry in relation to the ESMA Guidelines on funds’ names using ESG or sustainability-related terms

Fund naming confirmation letter accompanying the submission of the fund prospectus/issuing document (“Prospectus”) updated in accordance with the ESMA Guidelines on funds’ names (“GL”) under the priority processing procedure (“PPP”)

ESMA publishes translations of its Guidelines on funds’ names using ESG or sustainability-related terms

ESMA Public Statement on the first application of the ESRS

ESMA Final Report on Guidelines on enforcement of sustainability information

ESRS–ISSB Standards – Interoperability Guidance

Creation of a Pillar 3 publications corner for banks on the CSSF website

The EBA is collecting institutions’ data on environmental, social and governance risks to set up a monitoring system

Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022

ESMA publishes its Final Report on Guidelines on funds’ names using ESG or sustainability-related terms

Assurance of Sustainability Reporting

EFRAG GRI-ESRS Interoperability Index (Draft)

Questions and Answers on the Adoption of European Sustainability Reporting Standards

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022

Scope of application of the CSRD

Overview of the CSRD

Results of the enforcement of the 2022 financial and non-financial information published by issuers subject to the Transparency Law

2022 climate-related disclosures: Gap analysis

Enforcement of the 2023 annual reports published by issuers subject to the Transparency Law