The European Financial Reporting Advisory Group (EFRAG) has opened a 100-day consultation between 23 July and 31 October 2026 on the draft ESRS that apply to certain non-EU companies reporting under CSRD. This is relevant if you are, for example a UK, US or Japanese company with a large presence in the EU, whatever sector … Continue Reading
After over 12 months of legal uncertainty, the EU has finalised the Omnibus I reforms and there is certainty as to who will need to report under the EU Corporate Sustainability Directive (CSRD) and EU Corporate Sustainability Due Diligence Directive (CS3D). To recap and in summary, CSRD required around 46,000 companies established in the EU, … Continue Reading
