ESG Primer: levelling up technical expertise in sustainability reporting and due diligence
18 Jun 2025
Session information
Mapping the global sustainability disclosure landscape and looking at the requirements of CSRD and its extraterritorial effects
Wednesday 18 June (1400 - 1515)
Description
This session will lay out a global map of hard and soft law disclosure standards and key concepts associated with each, noting the crystallising of soft law standards into hard law regulation through domestic legislation and regulator rules. After providing an overview, the session will focus on key obligations under the EU Corporate Sustainability Reporting Directive (CSRD) and its extraterritorial legal effects.