CSRD - CSO Futures (Page 2)

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What the EU-US trade agreement means for sustainability rules

Policy & Standards

What the EU-US trade agreement means for sustainability rules

The deal is likely to affect CSDDD, CSRD and CBAM implementation.

22 August 2025

ECB President: Reducing CSRD scope would ‘weaken’ European financial system in the face of climate change

ECB President: Reducing CSRD scope would ‘weaken’ European financial system in the face of climate change

Christine Lagarde urges MEPs to strike a balance between necessary disclosures and proportionate requirements.

20 August 2025

EU set to adopt voluntary sustainability reporting standard for SMEs

EU set to adopt voluntary sustainability reporting standard for SMEs

The standard is expected to cover most of requests SMEs receive from banks, investors and large corporates.

01 August 2025

What EFRAG’s analysis of 656 CSRD reports tells us about the state of corporate sustainability

What EFRAG’s analysis of 656 CSRD reports tells us about the state of corporate sustainability

"Climate plans remain incomplete."

28 July 2025

EU Commission pressed to explain procedural violations around Omnibus

EU Commission pressed to explain procedural violations around Omnibus

The commission skipped several of the steps required under the Better Regulation guidelines.

17 July 2025

EU Council agrees Omnibus position that further lifts application threshold for CSRD and CSDDD

EU Council agrees Omnibus position that further lifts application threshold for CSRD and CSDDD

It's estimated that CSDDD would only apply to 997 companies if the Council’s position were adopted.

24 June 2025

EFRAG outlines plans to cut ESRS data points by 50%

EFRAG outlines plans to cut ESRS data points by 50%

EFRAG has identified five levers to reduce the reporting burden on companies.

20 June 2025

EU leaders seek to kill due diligence requirements despite warnings

EU leaders seek to kill due diligence requirements despite warnings

Studies estimate the implementation costs of due diligence obligations for large companies at 0.009% of their revenues.

22 May 2025

European firms favourable to CSRD in its current form, unhappy about Omnibus

European firms favourable to CSRD in its current form, unhappy about Omnibus

Support for CSRD increases with firm size, reaching 67% among those with over 5,000 employees.

16 May 2025

More than half of EU companies advocate for 1.5ºC-aligned policies

Policy & Standards

More than half of EU companies advocate for 1.5ºC-aligned policies

But their trade associations are not matching this changing attitude.

14 May 2025

EU warned (again) to tread with caution around Omnibus simplification

EU warned (again) to tread with caution around Omnibus simplification

European lawmakers should “better heed the concerns of European investors” in their revisions to CSDDD and CSRD.

12 May 2025

EU Council unveils draft position on CSRD and CSDDD revision

EU Council unveils draft position on CSRD and CSDDD revision

Among other things, the Council clarifies the conditions that would warrant sustainability due diligence beyond direct suppliers.

17 April 2025