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News

EU adopts revised ESRS

The European Commission adopted revised ESRS in July 2026, cutting mandatory data points by more than 60% and expected reporting costs per company by over 30%. It also introduced a voluntary standard for SMEs outside the CSRD scope, reflecting EFRAG technical advice and stakeholder input.

Sustainability ESRS CSRD

News

NBIM Urges One Report for ESRS and ISSB

NBIM, the manager of Norway's $2 trillion sovereign wealth fund, has asked the EU to allow companies to meet ESRS and ISSB, including IFRS S1/S2, in one report. ISSB has been adopted in 42 jurisdictions covering about 60% of global GDP.

Sustainability ISSB ESRS

Practical Guide

Double Materiality Assessment: CSRD IRO Implementation

The first wave of CSRD started ESRS reporting in FY2024, while the second and third waves are subject to the April 2025 postponement. Considering the December 2025 Omnibus I, we break down IRO identification and IMA/FMA determination into practical procedures.

Sustainability CSRD Double Materiality Assessment

Feature

CSRD & CSDDD 2026: Scope, Supply-Chain Duties & Actions

CSRD and CSDDD 2026: revised scope after Omnibus I, cascading supply-chain duties, and practical steps to comply.

Sustainability CSRD CSDDD

News

ESRS 2.0: Public Consultation Opens on Simplified Draft

The European Commission opened consultation on ESRS 2.0, a simplified CSRD standards draft with implications for EU supply chain reporting.

Sustainability sustainability reporting regulation

News

CSRD/CSDDD: EU Customer Compliance

CSRD and CSDDD can reach suppliers through EU customer questionnaires, contract clauses, and disclosure requests. This article maps priority actions.

Sustainability CSRD CSDDD