“Many financial institutions will this year make their first transition plan disclosures in line with the European Union’s Corporate Sustainability Reporting Directive (CSRD). Despite recent efforts to limit the applicability of CSRD so as to streamline reporting requirements, many companies will start to file sustainability reports in line with the European Sustainability Reporting Standards covering their activities during 2024.”

[COMMENTARY] It will be interesting to see the responses by US banks and companies operating in the EU to the CSRD! They have to navigate the requirements of CSRD reporting with the anti-ESG environment by prominent US regulators.
RFI Foundation: What banks are (and are not) disclosing in their transition plans, by Blake Goud, March 5, 2025, SRI Connect, UK.