Publications

The European Union Corporate Sustainability Reporting Directive (“CSRD”) requires organisations in scope to conduct a double materiality assessment to identify material topics across Environmental, Social and Governance (ESG) areas. Read our latest publication to find out more.

he Corporate Sustainability Reporting Directive (CSRD) will replace the NFRD and requires entities in scope to include non-financial reporting disclosures across Environmental, Social and Governance topics within their annual management report covering both financial impacts and impacts on people and the environment.

Climate change is considered the biggest global challenge of our generation. Some of the biggest hazards for human health are directly associated with climate change.

Grant Thornton has constructed a Physical Risk Quantification Framework in its effort to support financial institutions in identifying and measuring their Climate & Environmental (C&E) Risks. In this publication, we present our methodology, implementation, and key benefits of the framework.

The Central Bank of Ireland (CBI) has agreed a fast-track filing deadline of 1 December 2022 for Irish authorised UCITS and AIFs filing pre-contractual disclosure templates under A8 and A9 of the Sustainable Finance Disclosures Regulation (SFDR) which must be published by 1 January 2023.

The European Central Bank (ECB) is beginning to provide tangible guidance to financial institutions as to how climate change and environmental risks should be managed within an organisation.

The Non-Financial Reporting Directive (Directive 2014/95/EU) (‘NFRD’) is currently in place, and is the forerunner to the proposed Corporate Sustainability Reporting Directive.