What’s new?

Public Consultation: Materiality Assessment Implementation, and Value Chain Implementation Guidance

February 5, 2024 - This document sets out our joint feedback to the public consultations on EFRAG’s Materiality Assessment Implementation Guidance (MAIG) and Value Chain Implementation Guidance (VCIG).

Publication

Public Consultation: Postponement of Deadlines under the Accounting Directive

December 14, 2023 - In this publication we provide feedback to the European Commission's proposal to postpone the ESRS sector-specific standards. We give arguments why we encourage the timely adoption and usage of these standards, why this is possible, and recommendations how to achieve this.

Publication

Public Consultation: Feedback on the ISSB Agenda Priorities

September 12, 2023 - This publication sets out Climate & Company's and ECOS’ joint feedback on the International Sustainability Standards Board (ISSB)'s Consultation on Agenda Priorities.

Publication

Public Consultation: Feedback on the ESRS Set 1 Delegated Act

July 7, 2023 - This policy brief highlights our main observations and messages regarding the European Commission’s Draft Delegated Act public consultation. This Delegated Act sets out the cross-cutting standards and standards for the disclosure of environmental, social and governance information (ESRS Set 1) of the Corporate Sustainability Reporting Directive (CSRD), which requires actors under its scope (large companies and listed companies) to disclose information on their ESG related risks and opportunities, essential to help investors and others stakeholders evaluate the sustainability performance of companies.

Publication

Comparative Analysis of Upcoming Disclosure Standards: Key Steps to Raise Ambition (and the case of deforestation)

January 19, 2023 -

Publication

Our comment to the IFRS Sustainability Standards Exposure drafts

November 28, 2022 - These are our comments to the ISSB's sustainability-related disclosure drafts which focus on raising the ambition of the global disclosure baseline as a method of halting deforestation.

Publication

Our Remarks on the European Sustainability Reporting Standards

November 28, 2022 - These are our comments to EFRAG's draft of the European Sustainability Reporting Standards (ESRS) with a focus on improving disclosure requirements to reveal unsustainable economic activities that contribute to deforestation.

Publication

Our Input to EU consultation on the functioning of the ESG ratings market

May 21, 2022 - In this brief, we provide insightful comments to the EU Commission’s open consultation on the functioning of the ESG ratings market and on the consideration of ESG factors in credit ratings.

Publication

Corporate Non-Financial Disclosure: How can the EU and the US align?

May 12, 2022 - We analyses the current state of corporate sustainability disclosure, conceptualising reasons for greater international alignment and recommendations and potential next steps for both the EU and the US.

Publication

Policy Brief: Supply Chains in the Spotlight – The role of supply chain (disclosure) regulations

March 31, 2022 - Most of the negative environmental impacts resulting from EU manufacturing and retail take place in the supply chain. Nevertheless, transparency on the supply chain, which helps to identify risks and opportunities and reduces market inefficiencies, remains low.

Publication

Policy Brief: Germany’s G7 presidency is an opportunity to promote global ESG reporting

February 21, 2022 - This policy brief highlights the opportunities for Germany to put sustainability disclosure regulation high on the G7 agenda in 2022 and start setting ambitious international standards to facilitate the flow of sustainable capitals globally.

Publication

Report: State and trends of international ESG disclosure policy measures

November 4, 2021 - Discover our most recent research output on ‘Global Trends towards more Transparency in Sustainable Finance’.

Publication

Germany: On the way to a leading sustainable finance hub?

May 5, 2021 - Germany adopted its first ever Sustainable Finance Strategy. This is a short and timely commentary.

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What’s new?

Public Consultation: Materiality Assessment Implementation, and Value Chain Implementation Guidance

Public Consultation: Postponement of Deadlines under the Accounting Directive

Public Consultation: Feedback on the ISSB Agenda Priorities

Public Consultation: Feedback on the ESRS Set 1 Delegated Act

Comparative Analysis of Upcoming Disclosure Standards: Key Steps to Raise Ambition (and the case of deforestation)

Our comment to the IFRS Sustainability Standards Exposure drafts

Our Remarks on the European Sustainability Reporting Standards

Our Input to EU consultation on the functioning of the ESG ratings market

Corporate Non-Financial Disclosure: How can the EU and the US align?

Policy Brief: Supply Chains in the Spotlight – The role of supply chain (disclosure) regulations

Policy Brief: Germany’s G7 presidency is an opportunity to promote global ESG reporting

Report: State and trends of international ESG disclosure policy measures

Germany: On the way to a leading sustainable finance hub?

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