Frameworks, reports, newsletters, guides and templates curated for sustainability professionals across Asia Pacific and beyond.
ArticleCSDDD lost 70 per cent of its scope but ESRS tightened its living wage test. What survived Omnibus on human rights, S1 to S4, and value chain worker data.
ReportPDFEFRAG’s 2026 State of Play Report examines how companies applied the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) in their second reporting cycle. Based on 905 assured FY2025 sustainability statements, it analyzes double materiality, material topics, climate transition plans, sustainability targets, executive incentives, gender pay gaps, human rights and ESG supplier practices.
ReportPDFThe Euronext ESG Trends Report 2026 analyses sustainability reporting and performance across more than 1,680 Euronext-listed companies using 125,000+ reported and verified data points. It covers GHG emissions, energy management, board gender diversity, EU Taxonomy reporting and SBTi commitments, offering a data-driven view of ESG trends across European capital markets.
ArticlePPWR applied from 12 August 2026. Conformity declarations, PFAS limits and authorised representatives bite now, with recyclability and recycled content from 2030.
ArticleThe EU ESG Rating Regulation applied from 2 July 2026. Authorisation deadlines, endorsement and recognition routes for non-EU providers, and what rated firms can do.
ArticleSFDR 2.0 replaces Article 8 and 9 with Sustainable, Transition and ESG Basics categories, each at a 70 per cent threshold. What managers and investees must prepare.
ArticleThe EU is revising taxonomy screening criteria for application from January 2027, with a separate disclosures overhaul behind it. What changes and what to monitor.
ArticleEUDR applies from 30 December 2026 with no further delay. Geolocation, legality evidence, due diligence statements and what global suppliers must prepare.
ArticleThe Commission published ten CBAM guidance documents on 14 August 2026. What EU importers, non-EU producers and accredited verifiers each now have to do.
ArticleThe EU Digital Product Passport Registry went live on 20 July 2026, but no company had to register. What it does, who it affects, and what data to prepare.
ArticleOmnibus 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.
ArticleCSRD 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.