On May 6, 2026, the European Commission published, for consultation, two draft delegated regulations that give effect to the Omnibus I ...
The revised sustainability guidelines and new voluntary standard for smaller companies will impact how any in-scope entities need to plan ...
On April 30, the European Council announced final approval of a delay to the full enactment of the Corporate Sustainability Reporting Directive by two years. The move will delay the adoptions of ...
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 ...
L'organisme chargé de simplifier les normes ESRS a adopté sa copie, qu'il transmettra à la Commission européenne le 4 décembre. Au programme : réduction de 70% des data points, assouplissement de ...
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 ...
Like many recent rulings coming out of the EU, the CSRD is designed to drive the rest of the global economy — including around 3,000 US companies — towards meaningful action and ESG disclosure. In ...
Editor's note: This article was updated on Nov. 28 to reflect new information from the European Financial Reporting Advisory Group. In a major step forward for international regulations towards ESG ...