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.

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.

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 ...

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 ...

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 ...

BRICS countries agree climate finance framework; Rivian targets $1.25bn with third green bond; Improving nature disclosures help measure and manage emerging risks; Schroders first group nature report ...

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 ...