Improvements could be expected as reporting experience grows, but the sustainability Omnibus adds uncertainty to this messy start.

First Corporate Sustainability reporting disclosures This year marked the first Corporate Sustainability Reporting Directive (CSRD) disclosures for the 2024 financial year. The first group of ...

CSRD and CSDDD: New guidance helps businesses prepare for water risk disclosures WaterAid has published new guidance for businesses looking to enhance their reporting and due diligence on risks ...

The extent of disclosure depends on the topic and type of business activity (see Figure 2. Note: These differences in company focus will be captured by the double materiality assessment under CSRD).

Korea holds 5th ESG meeting to establish sustainability disclosure standards Korean officials and experts strategize on corporate sustainability discl ...

This exclusive research paper from Workiva uncovers how Wave 1 companies addressed the Corporate Sustainability Reporting Directive (CSRD) in its first year of reporting—and how they are turning CSRD ...

The proposal to delay the implementation of the Corporate Sustainability Reporting Directive (CSRD) and reduce the number of organisations within its scope is unlikely to make any difference to ...

Reporting to the CSRD isn’t just about ticking boxes—it’s a chance for companies to lead in sustainability and demonstrate accountability to investors, customers and regulators.

On February 26, 2025, the European Commission launched a game-changing plan to boost EU competitiveness, simplify regulations, and fuel economic growth with its CSRD Omnibus. With over €100 billion ...

Businesses are opening themselves up to potential legal risks through the detailed disclosure of their double materiality assessments (DMAs), experts have said.