While the EU announced in spring 2024 that non-EU companies can delay their CSRD ... from where and on what timeline. ... as they reflect the very foundation of a robust ESG reporting framework.

Current CSRD implementation timeline. Source: ING research. Although the CSRD's future is uncertain due to the Omnibus package, we believe examining the inaugural CSRD disclosures is worthwhile.

Narrowed scope: An updated threshold reduces the number of companies captured by CSRD by approximately 80 per cent. Postponed reporting: The omnibus proposes postponing the application for all ...

On 25 April 2025, the sustainability reporting board (“SRB”) of the European Financial Reporting Advisory Group (“EFRAG”), agreed the internal timeline for delivering advice to the ...

Understanding the requirements and timeline of CSRD; Peer benchmarking and strategy; Data collection and management; Workflows and tools to align to CSRD and other frameworks; Speakers.

Get an overview of the European Sustainability Reporting Standards (ESRS), the detailed framework for CSRD reporting. This section details the main reporting standards and their focuses. For each ...

Leverage CSRD reporting as a strategic tool View this as an opportunity to go beyond the minimum requirements and integrate sustainability reporting into your overall business strategy. As the ESG ...

Postponed reporting: The omnibus proposes postponing the application for all reporting requirements in the CSRD for companies that have not yet started reporting by two years. Standardised and ...