Transparency & accountability
Simplified ESRS (ESRS 2.0): Frequently Asked Questions – 2026
Answers grounded in the final standards adopted by the European Commission on 3 July 2026 (C(2026) 5010 final),...
ESRS gap assessment: step-by-step guide for the Simplified ESRS (2026)
How to run a CSRD/ESRS gap assessment against the final Simplified ESRS (C(2026) 5010 final, adopted 3 July...
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...
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...
AFM ESRS supervision report
AFM – Netherlands Authorities for the Financial Markets – recently published its supervision report, reviewing Annual Reports of 30...
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...
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...
Commission to cut EU Taxonomy red tape for companies
Both financial and non-financial companies will no longer have to categorize their activities under the Taxonomy if they...
“Quick fix” ESRS Delegated Act for companies already conducting corporate sustainability reporting
The Commission already adopted the “Quick Fix” ESRS Delegated Act. A summary of this Act is given in...