Insights
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...
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...
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....
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...
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....
AFM ESRS supervision report
AFM – Netherlands Authorities for the Financial Markets – recently published its supervision report, reviewing Annual Reports of 30...