Policy & Standards

EU adopts 70% lighter European Sustainability Reporting Standards

"There's a real difference between cutting red tape and cutting substance. Today leans toward the first one."

Melodie Michel

06 July 2026

Policy & Standards

EU Commission opens consultation on revised sustainability reporting standards

"Europe has largely held the line on the core double materiality architecture of the framework."

Melodie Michel

07 May 2026

CSRD

Europe’s financial authorities warn against loosening of sustainability reporting rules

“These [reliefs] will significantly reduce transparency for investors and other market participants."

Melodie Michel

19 February 2026

ESG Reporting

Sustainability regulation in 2026: From frameworks to enforcement

Across regions and regulatory themes, a consistent message emerges: preparation must extend beyond the reporting function.

Melodie Michel

21 January 2026

ESG Reporting

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

"Climate plans remain incomplete."

Melodie Michel

28 July 2025

ESG Reporting

EFRAG outlines plans to cut ESRS data points by 50%

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

Melodie Michel

20 June 2025

Transition Planning

EFRAG publishes draft transition planning guidance

"Investors are looking for transparency – and this guidance delivers."

Melodie Michel

05 November 2024

Policy & Standards

Investors call for global ISSB adoption by 2025

Over 40% of the world’s 4,000 largest listed firms still did not disclose their Scope 1 and 2 emissions in 2022.

Melodie Michel

27 May 2024

Transition Planning

Climate transition planning for compliance: a guide for CSOs

This article is part of a CSO Futures series on transition planning for Chief Sustainability Officers.

Melodie Michel

21 May 2024

Policy & Standards

ESRS-TNFD interoperability mapping finds ‘very good alignment’

"ESRS means all 14 of our recommended disclosures are covered to some extent."

Melodie Michel

16 May 2024

CSO Futures Weekly

CSO Futures Weekly: The devil in the details

Peaking power sector emissions, Paypal's rising crypto footprint and a growing bet on carbon capture and storage...

Melodie Michel

09 May 2024

Policy & Standards

New guidance available for ISSB-ESRS sustainability standards interoperability

EFRAG is aiming to reduce complexity and fragmentation between different disclosure frameworks.

Melodie Michel

07 May 2024