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EU publishes FAQs on Taxonomy reporting
Clarification on the templates that may be used for the 2025 financial year, the scope and operation of the two-year opt-out from detailed Taxonomy reporting, and the application of materiality.
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Human rights due diligence remains a challenge for Danish financial firms
New benchmark report shows challenges in turning human rights commitments into action, with pension funds outperforming banks.
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EFRAG publishes draft simplified European Sustainability Reporting Standards
The EC is aiming to adopt this delegated act in late 2026, applying to in-scope entities in respect of financial year 2027.
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Provisional agreement on EU Omnibus I package reached
Changes to corporate sustainability reporting and due diligence rules now pending final vote.
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OPINION: ESG or bust
Jelena Savic-Brkic discusses the standardization of ESG reporting and says ESG 2.0 can deliver superior long-term financial and societal value.
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OPINION: SEC’s IFRS threat – what it means for global sustainability reporting
Paul Atkins has threatened to ban overseas companies from using IFRS if they include any sustainability concerns.
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Summer of CSRD Redux: Changes to European Sustainability Reporting Standards
An in-depth look at EFRAG’s proposed changes to the ESRS 1 General Requirements Standard.
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EU Green Claims Directive: A retreat, not a surrender
The withdrawal of this directive has surprised many and sparked debate about the EU’s commitment to its ambitious Green Deal.