ecoDa EU Alert – Week 9

Click here for the ecoDa EU Alert – Week 9

European Institutions Developments

  • CS3D latest developments
  • EP: Adoption of position on rules to simplify and fraud proof withholding tax refunds
  • Council: adoption of the AIFMD II
  • New Dora and MiCA delegated acts

International Developments

  • Dual-class shares for low-carbon innovation
  • IFRS publishes summary of national accounting-setters’s research on materiality judgement guidance

European Developments

  • Net Zero Act and the risk of deindustrialization in Europe
  • EFRAG: Synergies in Sustainability Reporting

National Developments

  • China: Release of sustainability reporting requirements by China Stock Exchange


  • Sustainability reporting and assurance practices of largest global companies continue to mature
  • Report on ESG practices in the Middle East


  • How can company board lead the sustainability transition? An event by Accountancy Europe, ecoDa, ECIIA and Chapter Zero
  • The use of AI to uncover ESG reporting content, event in Brussels