ESG Policies & Frameworks

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Reform of Germany’s Climate Protection Act 

A set of amendments to the law that were passed by the German Parliament in 2023. The reform aims to strengthen the law and make it more ambitious, in order to help Germany achieve its climate goals.

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EU’s Sustainable Finance Plans

The EU's Sustainable Finance Plans are a set of policies and initiatives designed to promote sustainable investment and reduce the financial sector's exposure to environmental and social risks.

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CSRD

The Corporate Sustainability Reporting Directive (CSRD) is a piece of legislation that was adopted by the European Union in 2021. The CSRD requires large companies and listed SMEs to report on their sustainability performance, as well as their overall ESG performance.

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EU Taxonomy

The EU Taxonomy is a classification system that establishes a list of environmentally sustainable economic activities.

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European Climate Law

The European Climate Law is a piece of legislation that was adopted by the European Union in 2021 and it was originally proposed in 2020. The law sets a legally binding target for the EU to achieve climate neutrality by 2050.

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UK Disclosure Framework for Net Zero Transition Plans

The UK Disclosure Framework for Net Zero Transition Plans is a set of guidelines that companies can use to report on their efforts to transition to net zero emissions and support the transition to a low-carbon economy.

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NFRD

The Non-Financial Reporting Directive (NFRD) is the EU directive that requires companies in scope to disclose non-financial ESG information in their annual reports.

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SEC

The  Securities and Exchange Commission (SEC) has proposed new rules that would require the registrants to include disclosures related to climate related risks with material implications on their business

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SECR

The Streamlined Energy and Carbon Reporting (SECR) is a UK regulation that requires companies in scope to report on their emissions and energy consumption.

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TCFD

The Task Force on Climate-Related Financial Disclosures (TCFD) is an international body that was created by the Financial Stability Board (FSB) in 2015.

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EU’s Fit for 55

The EU's Fit for 55 package is a set of legislative proposals that aim to reduce greenhouse gas emissions by 55% by 2030.

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European Climate Law

The European Climate Law is a landmark piece of legislation that enshrines the commitment of the European Union (EU) to climate neutrality by 2050, into law. Climate neutrality by 2050 means achieving net zero.

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CDP

The Carbon Disclosure Project (CDP) was established in 2000, and changed its name to CDP in 2013. It aims to enhance companies to disclose their climate impact to stakeholders such as investors, employees and customers

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SFDR

The Sustainable Finance Disclosure Regulation (SFDR) is a European regulation that aims to increase transparency and prevent greenwashing in sustainable finance with specific ESG disclosure requirements.

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CSDDD

The Corporate Sustainability Due Diligence Directive (CSDDD) is a European regulation, introduced in March 2021. It aims to prevent companies from causing or contributing to environmental and human rights abuses throughout their value chains

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