Home / Corporate

Legal News

ECON publishes draft opinion on the proposed EU Corporate Sustainability Reporting Directive

Copyright © 2025 LexisNexis

Published on: 02 December 2021

Published by LNB News

LNB News 02/12/2021

Document Information

Issue Date: 02 December 2021

Published Date: 02 December 2021

Jurisdiction(s): United Kingdom

Article summary

The European Parliament’s Committee on Economic and Monetary Affairs (ECON) has published a draft opinion on the European Commission’s proposal for a Corporate Sustainability Reporting Directive (EU CSRD). ECON proposes, amongst other things, that SMEs should be outside the scope of the EU CSRD and instead that the mandatory scope of the EU Non-Financial Reporting Directive (EU NFRD) (Directive 2014/95/EU) should be maintained.

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

Contributory negligence in personal injury claims

Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an