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Showing 10 of 10 content results
EFRAG releases the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)
Sustainability EFRAG releases the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME)
The Voluntary Sustainability Reporting Standard is intended to allow entities that are not in the scope of the CSRD to support SMEs in accessing sustainable finance.
1 min read | 23 Jan 2025
Four non-negotiable and practical steps for CSRD implementation
Sustainability Advisory Four non-negotiable and practical steps for CSRD implementation
Discover four essential steps for CSRD compliance, from governance to resource allocation, ensuring your sustainability reporting meets regulatory standards.
Janice Daly
Catherine Duggan
| 5 min read | 17 Oct 2024
CSRD reporting: What you need to know
Sustainability Advisory CSRD reporting: What you need to know
The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.
Janice Daly
Catherine Duggan
| 8 min read | 27 Feb 2024
What are sustainability scope 1, 2 and 3 emissions?
Sustainability What are sustainability scope 1, 2 and 3 emissions?
Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.
Sarah Carroll
Amanda Ward
| 3 min read | 20 Sep 2023
Guidance for (Re)Insurance Undertakings on Climate Change Risk
Financial Services Advisory Guidance for (Re)Insurance Undertakings on Climate Change Risk
Following stakeholder consultation, the Central Bank of Ireland (CBI) has published ‘Guidance for (Re)Insurance Undertakings on Climate Change Risk’. The following are the key areas outlined for re(insurers) to integrate climate change risk: Appropriate Governance, Materiality Assessment, Scenario Analysis, Strategy & Business Model, Risk Appetite & Risk Management and Reporting.
Nuala Crimmins
Amanda Ward
Catherine Duggan
| 5 min read | 05 Apr 2023
The Corporate Sustainability Reporting Directive or “CSRD”
Article The Corporate Sustainability Reporting Directive or “CSRD”
The Corporate Sustainability Reporting Directive (“CSRD”) introduces detailed reporting requirements on companies’ impact on the environment, human rights and social standards.
Amanda Ward
Anne Marie Flynn
Catherine Duggan
| 3 min read | 20 Mar 2023
Integrating sustainability risks in insurance governance
Article Integrating sustainability risks in insurance governance
In line with the EU’s ‘Financing Sustainable Growth’ Action Plan 2018, the European Commission adopted a number of delegated acts which will impact (re)insurance undertakings and insurance distributors. These changes will apply from 2 August 2022.
Anne Marie Flynn
Anne Marie Flynn
| 4 min read | 15 Jul 2022
Sustainability risk-related legislative updates impacting UCITS Management Companies
Financial Services Advisory Sustainability risk-related legislative updates impacting UCITS Management Companies
Effective from 1st August 2022, Commission Delegated Directive (EU) 2021/1270 (“new regulation”) requires all UCITS Management Companies (“UCITS Mancos”) to integrate sustainability risks into the management of UCITS.
Dwayne Price
Catherine Duggan
| 4 min read | 30 Mar 2022
EBA Consultation Paper on Draft ITS Pillar 3 Disclosures on ESG Risks
Banking EBA Consultation Paper on Draft ITS Pillar 3 Disclosures on ESG Risks
The European Banking Authority (EBA) is implementing a new policy strategy regarding institutions’ Pillar 3 disclosures. The new Pillar 3 disclosures aims to promote transparency and enhance institutions’ management of Environmental, Social or Governance (ESG) risks. The EBA is encouraging institutions to foster an awareness of the important role ESG risks play in the transition to a greener economy.
Dwayne Price
Stephen Tennant
| 3 min read | 19 Jan 2022
Delegated Acts incorporating sustainability issues and considerations
Prudential Risk Delegated Acts incorporating sustainability issues and considerations
Firms that are in scope of the AIFMD, UCITS and MiFID regimes need to become familiar with the changes that are applicable to their business activity and analyse how they will comply with the new obligations. Firms will need to review and update their existing business plan, systems and policies to incorporate the concept of sustainability into their daily operations.
20 Oct 2021

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