EU Commission's Final Rules on Corporate Sustainability Disclosures: A Focus on Materiality and Global Alignment
On July 31, 2023, the European Union's executive body finalized the rules for corporate environmental, social, and governance (ESG) disclosures, confirming earlier moves to ease the requirements. This decision aligns with European Commission president Ursula von der Leyen's pledge to cut red tape across the EU executive's work this year, as companies have expressed concerns about the mounting cost of environmental rules.
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