Small and medium-sized enterprises (SMEs) are yet to feel the full force of ESG reporting. Still, for those who haven’t yet begun to engage with creating a sustainable business model, obligations to comply may be closer than first expected.   From...

The arrival of the Corporate Sustainability Reporting Directive (CSRD) brings with it the need for greater accuracy and reliability of sustainability reporting for many more companies, not least because reporting will be subject to audit. With the EU’s ambition to...