Despite a lacklustre COP28 as far as progress on major climate change and related financing is concerned, the EU’s ‘tsunami of legislation’ is driving 2024 action for investors, lenders and corporates in the key areas of sustainable reporting and financing writes Davy Horizon’s Dorothy Maxwell. She outlines the global progress and key takeaways from COP28, the EU’s leadership and investments to meet its climate change goals and the key 2024 priorities and obligations for Irish corporates as the EU’s agenda continues to outpace the wider global moves around sustainability reporting.