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Items tagged with "CSRD"

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Sustainability supervision: clarity, not confusion

Sustainability supervision: clarity, not confusion

The European Securities and Markets Authority (ESMA) has released a public statement addressing the patchy rollout of sustainability supervision under the European Sustainability Reporting Standards (ESRS).

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French standards setter chimes in on simplifying ESRS for smoother sustainability reporting

Following the European Commission’s omnibus proposal to streamline the Corporate Sustainability Reporting Directive (CSRD), the French accounting standards authority (ANC) formed a working group to propose simplifications to the European Sustainability Reporting Standards (ESRS).

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Commission signals ‘quick fix’ relief for wave 1 ESRS reporters

At a Legal Affairs Committee hearing of the European Parliament on Tuesday 13 May 2025, we understand that the European Commission announced that a ‘quick fix’ delegated act is on the way for large companies that have filed their sustainability disclosures in 2025.

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First CSRD reports in: lessons, tensions and next steps

Accountancy Europe and the European Contact Group (ECG) have published a summary of their CSRD Practice Forum held in Brussels on 4 April 2025. With the first wave of CSRD reports now published, the event gathered preparers, auditors, users and regulators to assess early implementations.

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EFRAG

EFRAG rethinks European sustainability standards

EFRAG has launched a rapid review of the European Sustainability Reporting Standards (ESRS), with the aim of substantially simplifying the framework by the end of October 2025.

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EU parliament fast-tracks ‘stop the clock’ decision on CSRD and CSDD delays

On 1 April, the Parliament of the European Union (EU) voted to fast-track the ‘stop the clock’ proposal, a key move to postpone the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) for certain companies.

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EU ‘stop the clock’ vote set for April

EU ‘stop the clock’ vote set for April: what it means for EU companies

The European Parliament is scheduled to vote in their 1 April plenary session on whether to fast-track the ‘stop the clock’ proposal, which would delay Corporate Sustainability Reporting Directive (CSRD) requirements for Wave 2 and 3 companies by two years.

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EU Omnibus proposal faces political battle in parliament

The European Commission’s Omnibus simplification proposal, aimed at scaling back and delaying sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), generated a heated debate on Monday night. The deep divisions revealed make it clear that consensus will be difficult to achieve.

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EU sustainability reporting shake-up arrives — without impacting digital reporting

The European Commission has unveiled its Omnibus simplification proposals to scale back and delay sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) and related rules.

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The EU Omnibus: changes on the horizon

Big changes are on the horizon for corporate sustainability reporting in Europe with the Omnibus Simplification Package, set to be unveiled on 26 February. To be informed by the EU’s broader Competitiveness Compass, the omnibus aims to streamline regulatory requirements, particularly for small and medium-sized enterprises (SMEs).

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