Insights

After the Omnibus, ESG advisory work is shifting towards more clients with smaller, repeatable engagements. Why the one-workbook-per-client model hits a ceiling, what should move to a platform, and what to ask before choosing one.

IFRS S1 and S2 are becoming the global language of investor-focused sustainability disclosure. What the ISSB standards require, where 40 jurisdictions are adopting them, how they compare with ESRS, and why European companies should pay attention.

The Omnibus value chain cap now has real content: the voluntary VSME-based standard, published on 21 September 2026. What customers can and cannot require from suppliers with up to 1,000 employees, and why VSME just became the default answer.

Omnibus I narrowed the CSRD to companies with more than 1,000 employees and over €450M turnover, and the ESRS got lighter. How CSRD reporting works now, and how to get started.

The data is collected, the figures are checked, the narrative is approved. Then the whole thing has to become a document, and the last three weeks disappear into a review loop nobody budgeted for.

A calculator produces the figure. It does not produce the evidence. Why assurance questions are almost never about arithmetic, and what has to travel with every number.

More than half of environmental claims made in the EU are vague, misleading or unsubstantiated. The Empowering Consumers Directive is the law written to stop that, and it becomes enforceable on 27 September 2026.

Double materiality decides how much work the rest of your reporting cycle becomes. Three process mistakes account for most of the wasted effort, and none of them are about the concept itself.

For most small and mid-sized suppliers, the first real sustainability deadline arrives in a procurement questionnaire, not from a regulator. What VSME asks for, and how to answer it without starting from scratch every year.

The New Simplified ESRS Datapoints Are Locked In The regulatory framework for corporate sustainability in the EU has reached a major milestone. On May 6, 2026 the European Commission published the draft revised European Sustainability Reporting Standards (ESRS), incorporating the simplifications introduced by the Omnibus I legislative package. Following the closure of the public consultation […]