Insights
Simplified ESRS: The context for change and key changes
In a nutshell The European Commission mandated EFRAG to simplify ESRS in February 2025 after stakeholder feedback flagged excessive complexity and reporting burden. The Amended...
Sustaira and Tomorrow Works: Unifying Deep Sustainability Expertise with Agile Software
In the Corporate Sustainability landscape, there is a recurring challenge: strategy and data often live in separate silos. A company might have a detailed Net...
Notes on amended ESRS drafts released by EFRAG
Important note It is likely that the amended (simplified) ESRS will not come into effect for FY2025 disclosure cycle, see the timeline for the amendments...
ESRS simplification package – EFRAG progress report 20th June 2025
As a part of the Omnibus proposal, EFRAG is requested by the commission for technical advice to modify the delegated act on European Sustainability Reporting...
Role of carbon credits in SBTi corporate net zero standard v2
SBTi recently published a blog on how it sees the role of carbon credits in the upcoming Net-zero corporate standard. It is worth a read. To summarise,...
AFM ESRS supervision report
AFM – Netherlands Authorities for the Financial Markets – recently published its supervision report, reviewing Annual Reports of 30 (NL-based) stock-listed companies that fall under the...
Joint statement on the omnibus initiative
283 organisations, including over 200 businesses and investors, in a joint statement are urging EU policymakers to preserve the core of the EU sustainable finance framework. Rules on sustainability...
TNFD letter towards EFRAG on ESRS simplification
TNFD recently sent a letter to EFRAG Chair – Mr Patrick de Cambourg – outlining its recommendations on simplification. The recommendations aim to provide a more coherent, conceptually consistent and science-based approach. It aims to significantly reduce reporting burden...