On 11 July 2025, the European Commission adopted a targeted “quick fix” for companies currently reporting under the Corporate Sustainability Reporting Directive (“CSRD”). The “quick fix” will apply to ...

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about sustainability law and policy. According to a leaked draft, the European Commission is ...

EFRAG’s proposal introduces a substantially leaner reporting framework. The number of mandatory (when material) data points is reduced by about 61%, with all former voluntary disclosures removed. In ...

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La Directive CSRD – Corporate Sustainability Reporting Directive – est une directive européenne visant à améliorer et à harmoniser la divulgation d'informations environnementales, sociales et de ...

This report provides a global view into company readiness for the Corporate Sustainability and Reporting Directive (CSRD). The goal is to uncover trends across sectors, geographic regions, and market ...

As the Corporate Sustainability Reporting Directive (CSRD) takes effect, U.S. companies with operations in the EU face a transformative moment. Here’s what U.S. companies need to know about the CSRD, ...

In order to tackle the challenges within ESG Reporting based on the CSRD and its European Sustainability Reporting Standards (ESRS), PwC developed the “ESG Reporting Manager – CSRD” – enabling a ...

The demand for ESG and sustainability reporting is increasing and shows no signs of abating. More and more countries are regulating mandatory disclosures of ESG and sustainability information. Europe, ...

La Commission européenne pourrait s'aligner avec l'ISSB et affaiblir la double matérialité des reportings. @CE La Commission européenne pourrait introduire une séparation plus stricte des informations ...