Insights

Understand the key differences between existing legislation and proposed amendments in the Omnibus update. Stay informed on regulatory changes, CSRD reporting scope, assurance requirements, and EU Taxonomy updates.

The EU’s Omnibus Package proposes major changes to CSRD, reducing scope by 85% and delaying Wave 2. Discover what this means for your sustainability journey.

Discover how CSRD changes impact sustainability reporting and finance. Stay ahead with key insights on regulatory updates, challenges, and actions businesses can take.

The Voluntary Sustainability Reporting Standard is intended to allow entities that are not in the scope of the CSRD to support SMEs in accessing sustainable finance.

Explore how merging CSRD, CS3D, and Taxonomy could ease regulatory burdens, streamline EU sustainability rules, and benefit businesses and investors.

Explore Grant Thornton’s latest report on how mid-market firms globally are advancing towards sustainability, tackling regulatory hurdles, and seizing new opportunities.

Explore why tax is vital for comprehensive CSRD reporting, enhancing transparency, ethical governance, and aligning business with sustainability goals.

Discover four essential steps for CSRD compliance, from governance to resource allocation, ensuring your sustainability reporting meets regulatory standards.

Is your company searching for a sustainability leader? Learn the key skills for embedding sustainability into your business strategy.

Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.

he Corporate Sustainability Reporting Directive (CSRD) will replace the NFRD and requires entities in scope to include non-financial reporting disclosures across Environmental, Social and Governance topics within their annual management report covering both financial impacts and impacts on people and the environment.

The European Financial Reporting Advisory Group (“EFRAG”) submitted to the European Commission its technical advice on the first set (“set 1”) of draft European Sustainability Reporting Standards (“ESRSs”) on the 22 November 2022. This included 2 “cross cutting” ESRSs (General Requirements and General Disclosures) and 10 “topical” standards across Environmental, Social and Governance topics.