ecoDa EU Alert – Week 49

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European Institutions Developments

  • EC, EP: Amending time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings
  • EP: MEPs adopt significant changes to draft rules on Environmantal, Social and Governance ratings
  • ESMA: Contributions to sustainable finance overview
  • ESAs: Amendments to sustainability disclosures for the financial sector

International Developments

  • AI is testing the limits of Corporate Governance
  • ISSB at COP28: IFRS Foundation launches knowledge hub in support of global drive to build capacity for the ISSB Standards
  • ISSB at COP28: close to 400 organisations from 64 jurisdictions to commit to advance the ISSB climate global baseline

National Developments

  • France: New HCGE report on the application of the AFEP-MEDEF CG Code
  • UK: FCA releases anti-greenwashing and sustainable investment product rules
  • US: SEC Chair warns of climate rule exposures


  • Corporate Sustainability Reporting Obligations in the EU and UK
  • China’s Climate Disclosure Regime: How Regulations, Politics, and Investors Shape Corporate Climate Reporting