How to interpret ESRS S3: Affected communities (Updated Mar 2026)
Learn how to effectively interpret and implement ESRS S3: Affected Communities under the Corporate Sustainability Reporting Directive (CSRD).
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CSRD Phase-In: What data points are subject to optional delay? (Updated Mar 2026)
The Omnibus I Directive (2026/470), adopted in February 2026, has fundamentally reshaped CSRD phase-in provisions.
How to perform a double materiality assessment for CSRD (Updated Mar 2026)
Discover how the double materiality assessment is your roadmap to compliance with the CSRD.
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How to conduct a double materiality assessment for CSRD in 2026
Materiality assessment is one of the most widely discussed tools in EU sustainability compliance, but also one of the most misunderstood.
CSRD compliance roadmap: from double materiality to audit-ready reporting
The CSRD compliance process begins with a double materiality assessment (DMA), which determines which ESRS standards apply and drives everything downstream, from data collection to disclosure drafting.
ESRS E1 climate reporting: what changes under the amended ESRS (2026)
ESRS E1 is the CSRD standard for climate change reporting, expanded under the November 2025 EFRAG amendments to 11 disclosure requirements covering transition plans, climate risk identification, Scope 1–3 GHG…
Amended ESRS explained: what changed and what companies need to report for 2026
EFRAG's November 2025 Amended ESRS package cuts mandatory datapoints by 61%, removes all voluntary datapoints and introduces a streamlined double materiality assessment, with fair presentation replacing prescriptive…
Top 7 CSRD software tools in 2026
Following the December 2025 Omnibus I approval, CSRD now applies only to companies with more than 1,000 employees and net turnover exceeding €450 million, with first reporting from financial year 2027.
CSRD under Omnibus: updated scope, timelines, and what companies should do in 2026
The Omnibus package reshapes CSRD in practice by narrowing mandatory scope, delaying Wave 2 reporting through the stop-the-clock measure, and setting the direction for simplified ESRS.
Your CSRD software buyer's guide
Following the December 2025 Omnibus changes, CSRD now applies only to companies with more than 1,000 employees and €450M+ turnover, with reporting starting in 2027 and simplified ESRS standards expected mid-2026.
ESRS S2 after Omnibus: workers in the value chain reporting under the amended ESRS (2026)
ESRS S2 is a topical standard under CSRD requiring companies to disclose material impacts, risks and opportunities related to workers in their value chain, including supplier workers, contractors and outsourced…
ESRS E2 after Omnibus: pollution reporting under the amended ESRS (2026)
ESRS E2 is the CSRD standard for pollution reporting, covering material impacts on air, water, soil, microplastics, and substances of concern across a company's own operations and value chain.