Factsheets

EFRAG outlines plans to simplify ESRS under the CSRD, aiming to cut complexity, improve readability and reduce data points by up to 50%.

Explore how the VSME can help SMEs meet sustainability demands amid CSRD uncertainty, offering a simpler, voluntary EU reporting framework.

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 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.

The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.

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.

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.

Why the ECB and EIOPA Are Exploring Actions to Reduce the Climate Insurance Protection Gap

Following stakeholder consultation, the Central Bank of Ireland (CBI) has published ‘Guidance for (Re)Insurance Undertakings on Climate Change Risk’. The following are the key areas outlined for re(insurers) to integrate climate change risk: Appropriate Governance, Materiality Assessment, Scenario Analysis, Strategy & Business Model, Risk Appetite & Risk Management and Reporting.

The Corporate Sustainability Reporting Directive (“CSRD”) introduces detailed reporting requirements on companies’ impact on the environment, human rights and social standards.