SFDR : le futur du reporting pour les fonds durables
Entré en application en 2021 dans le cadre du plan d’action finance durable de l’Union européenne, le Règlement SFDR (Sustainable Finance Disclosure Regulation) vise à renforcer la transparence en matière […]
Simplification des standards ESRS : premières propositions
La directive CSRD, dont l’objectif est d’harmoniser les rapports de durabilité des entreprises assujetties en proposant des normes de durabilité appelées standards ESRS, est aujourd’hui remise en cause. Le projet […]
L’exercice double matérialité format CSRD : quelles leçons pour une ETI immobilière ?
Entretien avec GA Smart Building Personnes interviewées : Margaux Denoël, Elodie Le Breton et Emma Olivaud Cet article a été rédigé par Juliette Daire et Armand Ritouet GA Smart Building est […]
Omnibus: what is new for ESG reporting?
On 26th February this year, the European Commission proposed a legislative package to amend the current regulations governing extra-financial reporting, known as the Omnibus. In this article, the OID takes […]
Omnibus : quel impact sur l’immobilier et le reporting ESG ?
Le 26 février dernier, la Commission européenne a proposé un paquet législatif pour modifier les réglementations en vigueur encadrant le reporting extra-financier, appelé « Omnibus ». L’OID revient en détail dans cet […]
2025 GRESB Foundation Roadmap for real estate assets
GRESB has been a pivotal force in advancing Environmental, Social, and Governance (ESG) transparency and performance within the real estate sector since its inception in 2009. As the industry evolves, […]
Second edition of the OID and ASPIM study: What are the ESG practices of property funds in the light of European regulations?
For the fourth year, the French Sustainable Real Estate Observatory (Observatoire de l’Immobilier Durable – OID) is publishing, in collaboration with the French Association of Real Estate Investment Companies (Association […]
Seconde édition de l’étude OID et ASPIM : Quelles sont les pratiques ESG des fonds immobiliers face aux règlementations et au Label ISR ?
Pour la quatrième année, l’OID publie en collaboration avec l’ASPIM une étude dédiée aux pratiques ESG des fonds immobiliers grand public. L’objectif est d’analyser les pratiques en matière environnementale, sociale […]
Taxonomy and the real estate sector: a case study of French non-financial companies
2024 is the first year in which European companies are required to publish their indicators for alignment with the European Taxonomy. This sustainability benchmark integrates several real estate activities, from […]
ESREI’S THREE YEAR ANNIVERSARY
As fate would have it, the three-year anniversary of the European research programme launched by the OID, ESREI (European Sustainable Real Estate Initiative), coincides with the European Parliament elections. During […]
CSRD Directive: what changes for European real estate players?
The CSRD Directive sets out the content of future sustainability reports for European companies subject to the Directive. There are a number of major changes compared with the previous Directive: […]
The ELTIF 2 Regulation: A new paradigm for long-term investment in Europe
Since January 10, 2024, the provisions of European Regulation (EU) 2023/606, commonly known as ELTIF 2 (for European Long-Term Investment Fund), entered in force, marking an important milestone for players […]