Carousel-image-1 Home-page-image-mobile ESG Enforcement Tracker Find out more Highlights In this final instalment of our four-part article series, we look ahead and explain what the impacts of the offence will be and what further reform is in the pipeline In this GIR article, Neil Swift offers his insights on the proposed introduction of an "Intensive Disclosure Regime" What are the potential impacts of The European Commission’s recent proposals to simplify sustainability reporting and due diligence obligations? What has prompted the recent consultation and what changes might arise from it?