Archive

Wave one CSRD reports lay bare the thorny materiality questions

Analysis of first reports suggest no one-to-one conversion between impacts and risks and opportunities

European economists raise concerns over proposed CSRD/CSDDD simplifications

Wim Bartels highlights CSRD assurance challenges

New study dispels foundational myths of omnibus

Survey of 1,000 EU companies finds broad support for CSRD and opposition to proposed reductions, in contrast to the messaging from Commission and business associations

To catch a CSRD wave

Carlsberg Group finance director describes CSRD as "what we had been waiting for".

European Commission to 'stop the clock' for CSRD wave one companies

Proposed delegated act would allow companies to omit ESRS disclosure requirements - including anticipated financial effects and social datapoints - indefinitely

"CSRD is like a gym membership," CDP founder says

Paul Dickinson discusses the latest attack against sustainability and why he remains an eternal optimist

EFRAG issues videos series on VSME standard

CSRD should apply to medium-sized entities, ECB says

GRI urges EFRAG to "retain foundational strengths" in simplified ESRS