EU Council signs off on agreement to simplify sustainability reporting and due diligence requirements
SustainabilityThe EU Council approves Directive on the simplification of sustainability reporting and due diligence requirements.
For many businesses, navigating the environmental, social and governance (ESG) landscape is a complex challenge. By analysing key issues including sustainability strategy, supply chain and gap analysis, our insights can enable you to better manage risk, deliver accurate reporting and generate sustainable long-term outcomes.
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Update on sustainability reporting in Europe
SustainabilityThis update aims to summarise the key changes to European sustainability reporting, and the implications for entities preparing sustainability reports in 2026.
EU Council and EU Parliament reach an agreement to simplify sustainability reporting and due diligence requirements
SustainabilityThe EU Council and Parliament reach an agreement that furthers progress toward the simplification of sustainability reporting and due diligence requirements.
The ISSB publishes amendments to IFRS S2
SustainabilityThe ISSB has amended IFRS S2 to provide targeted reliefs for companies when calculating and disclosing their greenhouse gas emissions.
EFRAG provides its technical advice on the simplified ESRS to the Commission
SustainabilityThe European Financial Reporting Advisory Group issues technical advice to the European Commission on revising the European Sustainability Reporting Standards.
Further updates on EU Parliament negotiations regarding reduced sustainability reporting and diligence requirements
SustainabilityThe EU Parliament has made further progress on its position regarding proposed Omnibus changes to the CSRD and CSDDD.
EU Parliament continues negotiations on reduced sustainability reporting and diligence requirements
SustainabilityThe EU Parliament continues negotiations on its position regarding proposed Omnibus changes to the CSRD and CSDDD.
How the mid-market is future-proofing growth
Scaling SustainabilityMid-market firms are scaling sustainability for growth, not just compliance. Grant Thornton’s International Business Report (IBR) 2025 report reveals how sustainability investments are driving profitability, resilience and global expansion — despite regulatory shifts and political uncertainty.
IFRS Foundation has released educational material on disclosing anticipated financial effects applying ISSB Standards
SustainabilityThe ISSB has published guidance on IFRS SDS requirements for disclosing financial effects of sustainability-related risks and opportunities.
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