FOCUS – SMES BECOME THE TARGET OF ESG REPORTING
UPDATES
1. The ESAs’ Joint Opinion on the SFDR
2. The ESMAs’ consultation on the EuGBR
3. The final approval of the CSDDD
4. The approval of the draft legislative decree transposing the CSRD
5. The ESAs’ Final Reports on Greenwashing in the Financial Sector
6. The ESRS Implementation Q&A Platform and the EFRAG ESRS Implementation Guidances
7. ESMA guidelines on funds’ names using ESG or sustainability-related terms
8. The postponement of certain deadlines for the adoption of ESRS
9. The 2023 Annual Report of the Sustainable Finance Platform
10. The update of the ECB’s statistical indicators for assessing the impact of climate-related risks on the financial sector
11. The decision of the European Court of Human Rights in the case of Verein KlimaSeniorinnen Schweiz and Others v. Switzerland
12. The Intermediate report on monitoring capital flows to sustainable investments of the Platform on Sustainable Finance
13. The decision of the Federal Court of Australia in Australian Securities and Investments Commission v. Vanguard Investments Australia Ltd
Drafted by Michele Crisostomo and Federico Morelli