3+ Best ESG & Sustainability Articles
In-depth pieces on ESG topics from sustainability practitioners and industry voices.
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ArticleGovernance
Omnibus Simplification in Practice: Early Signals From France, Germany and Italy on CSRD Scope Reduction
Omnibus cut CSRD scope by 80 per cent, but national law decides who can actually stop. Where France, Germany and Italy stand, and what is still required now.
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ArticleGovernance
CSRD Phase-In 2026: Which Companies Fall Into Wave 2 and What Changes Under Omnibus Simplification
CSRD Wave 2 now reports on FY2027, not 2026, and the scope has narrowed sharply. Who is still caught, what Omnibus changed, and the transposition gap to watch.
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ArticleGovernance
Revised ESRS 2026: What the Changes Mean for Companies in France, Germany and Italy
Revised ESRS 2026 explained: the 61% datapoint cut, CSRD scope and timeline changes under Omnibus I, and what they mean for France, Germany and Italy.