Insights
US pushback on due diligence and reporting laws; revised ESRS data points; Australia to strengthen modern slavery rules.
Top stories US pushes the EU to exempt American companies from CSDDD and CSRD In a five-page submission...
Revised ESRS: what wave one and wave two companies should do now
The revised ESRS apply from FY2027, and EFRAG has published the datapoint list. What this means for wave...
PPWR takes effect, India’s renewables record, Milieudefensie v Shell at the Supreme Court
Starting this week, we include a new section on legal watch to highlight relevant ESG court cases Top...
Non-EU CSRD, California limits initial Scope 3 reporting, single global carbon accounting standard
This fortnight, the rulebook for corporate sustainability reporting was redrawn on three fronts: EFRAG opened consultation on the...
Europe’s electrification plan, guidance on EUDR, Adoption of CBAM extended scope, ISSB adoption in Asia
This fortnight, the EU set course for the next decade while tightening near-term rules: electrification and ETS reform...
From Total’s verdict to UK deforestation, California delay, and freshwater targets
Regulation dominated the past fortnight. Brussels pressed ahead with simplification across sustainability reporting, the taxonomy, chemicals and green claims rules,...
New EU guidance, CBAM expands, and ILO convention on platform work
Top story EC proposes CBAM expansion to 180 downstream products CBAM’s scope is moving in one direction: wider,...
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),...