Sustainability & ESG Archives

Sustainability & ESG

Key aspects of the EU Carbon Border Adjustment Mechanism (CBAM)
September 9, 2022 - In the context of the “Fit for 55 Package”, aiming towards a 55% reduction in carbon emissions by 2030 compared […]
The Corporate Sustainability Reporting Directive (“CSRD”)
August 1, 2022 - THE CSDR On April 21, 2021, the European Commission adopted an ambitious Sustainable Finance Package, which includes a proposal for […]
SFDR: The ‘comply or explain’ Regulation
July 29, 2022 - SFDR: The ‘comply or explain’ Regulation The Sustainable Finance Disclosure Regulation (“SFDR”), applicable as from March 10, 2021, requires the […]
The Non-Financial Reporting Directive 2014/95/EU with respect to non-financial reporting and diversity (“NFRD”)
July 25, 2022 - What is NFRD EU? On December 5, 2014, the Non-Financial Reporting Directive 2014/95/EU with respect to non-financial reporting and diversity, […]
Amendment of the companies and associations Code: will Belgium introduce a balance of greenhouse gas emissions in the annual reports?
June 15, 2022 - What is the purpose of the new legislation? The proposal aims to add a new paragraph 5 in article 3:6 […]