Insights

The Voluntary Sustainability Reporting Standard is intended to allow entities that are not in the scope of the CSRD to support SMEs in accessing sustainable finance.

Explore how merging CSRD, CS3D, and Taxonomy could ease regulatory burdens, streamline EU sustainability rules, and benefit businesses and investors.

Explore Grant Thornton’s latest report on how mid-market firms globally are advancing towards sustainability, tackling regulatory hurdles, and seizing new opportunities.

Explore why tax is vital for comprehensive CSRD reporting, enhancing transparency, ethical governance, and aligning business with sustainability goals.

Discover four essential steps for CSRD compliance, from governance to resource allocation, ensuring your sustainability reporting meets regulatory standards.

Is your company searching for a sustainability leader? Learn the key skills for embedding sustainability into your business strategy.

The European Union Corporate Sustainability Reporting Directive (“CSRD”) requires organisations in scope to conduct a double materiality assessment to identify material topics across Environmental, Social and Governance (ESG) areas. Read our latest publication to find out more.

The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.

Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.

he Corporate Sustainability Reporting Directive (CSRD) will replace the NFRD and requires entities in scope to include non-financial reporting disclosures across Environmental, Social and Governance topics within their annual management report covering both financial impacts and impacts on people and the environment.

We speak to Lisa Cashin, Communications and Engagement Manager at Diageo, to learn about the progress the company has made on their 10-year ESG action plan, the sustainability trends they are seeing in their industry and what excites them about the future.

The European Financial Reporting Advisory Group (“EFRAG”) submitted to the European Commission its technical advice on the first set (“set 1”) of draft European Sustainability Reporting Standards (“ESRSs”) on the 22 November 2022. This included 2 “cross cutting” ESRSs (General Requirements and General Disclosures) and 10 “topical” standards across Environmental, Social and Governance topics.