"EU Parliament backs Omnibus I reducing CSRD and CSDDD scope" was originally created and published by The Accountant, a ...

Contemplating sovereign entities and their relation to the Corporate Sustainability Reporting Directive ("CSRD") can seem like gazing at Escher’s labyrinth of staircases, crisscrossing endlessly ...

As the Corporate Sustainability Reporting Directive (CSRD) takes effect, U.S. companies with operations in the EU face a transformative moment. Here’s what U.S. companies need to know about the CSRD, ...

The initial CSRD reporting discrepancies hinder comparison. Despite that, we derive several highpoints, for example, some corporates found materiality in all ESRS topics, while none of the banks did.

On July 31, 2025, the long-awaited drafts of the updated European Sustainability Reporting Standards (ESRS) were published and are now open for public consultation. The ESRS are the mandatory ...

The European Union's Corporate Sustainability Reporting Directive, which came into force in January 2023, aims to strengthen the rules around social and environmental reporting. Processing Content ...

If your first thought turns to the U.S. Securities and Exchange Commission’s (SEC) final rules on climate disclosures that are anticipated by the end of this year, your team may not be as prepared as ...

Nasdaq Sustainable Lens analyzed the companies that have released their CSRD-aligned annual reports. Insights from this analysis include double materiality trends, reporting formats, and depth of ...