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Globálne smernice a naradenia
Júl 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
Jún 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: Publikovanie digitálnej šablóny VSME
VSME Digital Template and XBRL
Taxonomy | EFRAG
2025 post-Omnibus CSRD Business Survey
Máj 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
Apríl 2025
17/2025
KPMG: "Global implications of EU sustainability reporting"
Marec 2025
11/2025
"Mapping ESRS E1 with CDP 2024 questionnaire"
09/2025
Omnibus - Zmeny v EU reportingu - stručný prehľad
EC Komplexný
návrh Omnibus
Február 2025
06/2025
Platforma EÚ pre udržateľné financovanie, poradný orgán EK, v rámci súhrnnej iniciatívy práve vydala správu s odporúčaniami založenými na dôkazoch na zefektívnenie vykazovania taxonómie
05/2025
Právny výhľad ESG na rok 2025
Január 2025
04/2025
"ESG View" January 2025
Komplexný prehľad legislatívy za január 2025