UPDATES
1. The Sustainability Reporting Decree
2. The Euronext ESG Trends Report 2024
3. The forthcoming entry into force of ESMA guidelines on the use of ESG or sustainability-related terms in investment fund nomenclature
4. The Nature Restoration Regulation (EU) 2024/1991
5. The IASB’s exposure draft “Climate-related and Other Uncertainties in the Financial Statements”
6. Consob’s Call for Attention No. 1/2024
7. The new consolidated ESA Q&A document on the SFDR and the Delegated Regulation for Sustainability
8. The ESMA’s opinion on the European regulatory framework on sustainable finance
9. The entry into force of the CSDDD
10. The Net Zero Emission Technologies Regulation (EU) 2024/1735
11. The report “Global trends in climate change litigation” by the Grantham Research Institute on Climate Change and the Environment

Drafted by Michele Crisostomo and Federico Morelli