ESG is becoming one of the foremost considerations of the real estate industry. Scribcor is compiling a collection of resources addressing the challenges and opportunities that ESG presents. We will be updating these resources on an ongoing basis, so check back soon!
Proposal for a Directive on corporate sustainability due diligence 23 February 2022
Directive detailing a “…horizontal framework to foster the contribution of businesses operating in the single market to the respect of the human rights and environment in their own operations and through their value chains, by identifying, preventing, mitigating and accounting for their adverse human rights, and environmental impacts, and having adequate governance, management systems and measures in place to this end.”
Annex to the proposal for a Directive on corporate sustainability due diligence 23 February 2022
Annex to the Directive detailing “Violations of rights and prohibitions included in international human rights agreements” and “Violations of internationally recognized objective and prohibitions included in environmental conventions.”
Directive (EU) 2022/2464 of the European Parliament and the Council of 14 December 2022 amending previous Directives as regards sustainability reporting
Directive detailing provisional sustainability reporting standards and the reasons therefor.
SEC Proposal for The Enhancement and Standardization of Climate-Related Disclosure for Investors
Proposed rule changes that would require registrants to include certain climate-related disclosures in their registration statements and certain climate-related financial statement metrics in a note to their audited financial statements.