Chinese CSDS to Require Double Materiality Disclosures
Chinese CSDS to Require Double Materiality Disclosures

Speaking of reporting frameworks… amidst the chaos and ESG backlash in Western society, China’s Ministry of Finance issued its Chinese Sustainability Disclosure Standards (CSDS), marking a major development for ESG. The CSDS constitutes China’s efforts to develop a comparable and compatible sustainability disclosure framework that aligns Chinese ESG reporting with both the ISSB standards and […]

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