European Institutions Developments
– Trilogue Update on CS3D
– EP: COP28: MEPs want to end all subsidies for fossil suel globally
– EP: At COP28, Europe must grapple with consequences of carbon tariff (Euractiv)
– ESMA: Publications on Sustainable Finance
International Developments
– IASB: Consultation on improved accounting requirements
– BIS: Global watchdog proposes detailed climate disclosures from banks (Reuters)
European Developments
– Summary of the EFRAG Conference, 28 November 2023
– EuropeanIssuers’ Position Paper on ESMA & EBA’s Report on the Implementation of SRD2
National Developments
– US securities regulator signals it may curb climate rule ambitions (Reuters)
Publication/Article
– Climate change: Boards of directors fall far short of expectations
– ICGN Viewpoints: Reflecting climate-related matters in financial statements
– Family involvement in ownership and governance and internal audir quality
– Spillover effects of CS3D in Brazil, Chile, Kenia and Uganda
ecoDa News
- 1st of December: ecoDa European Board Diploma module Dialogue between boards and stakeholders – with ICGN
- 7th of December: Kick-off meeting: Sharing group on publications
- 8th of December: ecoDa European Board Diploma module ESG matters – with Chapter Zero Brussels
- SAVE THE DATE: EU CG Conference under the Belgian presidency scheduled on March 21 !!
The EU Alert is available for download here.

