The AFM conducted a study into companies’ climate reporting and the related assurance prov
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The AFM conducted a study into companies’ climate reporting and the related assurance provided by audit firms ahead of the introduction of new requirements. From 1 January 2024, stricter transparency requirements will apply to sustainability (ESG) reporting in annual reports of the largest listed companies under the Corporate Sustainability Reporting Directive (CSRD). This will include **disclosing the impact of climate change on the company’s ...