Danae Wheeler

Mar 6, 2025 | lexology.com | Matthew Townsend |Arthur Sauzay |Axel de Backer |Ying-Peng Chin |Gauthier van Thuyne |Jochem Spaans | +6 more

The European Commission formally adopted its proposals for amending the Corporate Sustainability Reporting Directive (“CSRD”) in late February 2025, as part of its highly anticipated sustainability Omnibus package. In this bulletin, we explore ten key questions on the Commission’s proposals to: (i) initially postpone the dates from which CSRD reporting requirements apply (the “Postponement Proposal”); and (ii) amend the substance of the CSRD (the “Substantive Proposal”).

Mar 8, 2024 | jdsupra.com | Ken Rivlin |Matthew Townsend |Danae Wheeler

Sustainability reporting and disclosure can bring many benefits, including greater transparency and increased accountability. But unless coupled with, and closely tied to, the implementation of a clear business strategy for sustainability, reporting and disclosure are unlikely to drive improved ESG performance or financial results.

Jun 13, 2023 | jdsupra.com | Matt Townsend |Danae Wheeler

Environmental, social and governance (ESG) ratings are increasingly used by investors, lenders and regulators to assess the sustainability performance of companies. They can, for example, assess an entity’s exposure to, and management of, ESG risks such as flooding, as well as ESG opportunities such as access to and use of clean technology.