2+ ESG & Sustainability Resources
Frameworks, reports, newsletters, guides and templates curated for sustainability professionals across Asia Pacific and beyond.
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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.