Focal Interest
Focal Interest

Sustainability reporting

  1. Article maps shift from voluntary CSR to binding ESG rules
    Legal analysis of ESG regulation's evolution from voluntary CSR to mandatory disclosure, examining fragmentation and divergent frameworks between USA and EU governance approaches.
  2. ISSA 5000 standardizes sustainability assurance globally
    ISSA 5000 establishes the first international standard for sustainability assurance, providing a unified framework for credible, comparable reporting across jurisdictions and professional contexts.