Global Guidelines and Regulations


July 2025


30/2025


EFRAG: "Implementation of ESRS: Initial Observed Practices from Selected Companies"


28/2025


EFRAG: Draft Amended ESRS Exposure Draft UNAPPROVED Working documents

EFRAG: Draft Amended ESRS 1– Exposure Draft UNAPPROVED Secretariat Working document [Draft] Amended ESRS 1 – v-1.6


27/2025


COMMISSION DELEGATED REGULATION of 4.7.2025 amending Commission Delegated Regulation (EU) 2021/2178 

as regards the simplification of the content and presentation of information to be disclosed concerning environmentally sustainable activities and Commission Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplification of certain technical screening criteria for determining whether economic activities cause no significant harm to environmental objectives


June 2025


25/2025


Reality Check: What the New CSRD and CSDDD Really Mean for Companies (Omnibus Update)


24/2025


DRAFT REPORT on the proposal for a directive of the European Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 

as regards certain corporate sustainability reporting and due diligence requirements


22/2025


EFRAG: VSME Digital Template

VSME Digital Template and XBRL Taxonomy | EFRAG

2025 post-Omnibus CSRD Business Survey


May 2025


19/2025


Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements


April 2025


KPMG: "Global implications of EU sustainability reporting"


March 2025


11/2025


Mapping ESRS E1 with CDP 2024 questionnaire


09/2025


Omnibus Changes to Sustainability Reporting - flashnews

EC Omnibus Proposal


February 2025


06/2025


The EU Platform on Sustainable Finance, an advisory body to the EC

has just issued a report with evidence-based recommendations to streamline taxonomy reporting as  part of a comprehensive initiative


05/2025


ESG Legal Outlook 2025


January 2025


04/2025


"ESG View" January 2025

A comprehensive overview of the legislation for January 2025


02/2025


Platform on Sustainable Finance Draft Report on Activities and Technical Screening Criteria to be Updated or Included in the EU Taxonomy


01/2025


VSME Standards