The European Commission has published the draft of the updated, simplified ESRS. The new standards aim to significantly reduce the cost of preparing sustainability reporting.
We have released the first Grant Thornton International IFRS Sustainability Disclosure Standards – Example Sustainability-related Financial Disclosures.
Explore how mid‑market firms approach sustainability worldwide, why regional priorities diverge, and what this means for growth, efficiency and competitiveness.
EU Council approves final agreement on CSRD and CSDDD simplification.
European sustainability reporting requirements have changed significantly in 2025. We have summarised the key changes across CSRD, CSDDD, ESRS and EU Taxonomy.
The 2008 financial crisis prompted a review of regulations in the banking sector. As a result, new entities entered the market offering digital solutions that combine traditional services with opportunities inherent to the online financial market.
EU Council and EU Parliament reach an agreement on CSRD and CSDDD simplification.
The ISSB has published amendments to the Greenhouse Gas Emissions Disclosure requirements of IFRS S2.
EFRAG has issued to the Commission its technical advice on revising all 12 existing ESRS.
EU Parliament furthers negotiations on proposed Omnibus changes to the CSRD and CSDDD.
EU Parliament continues negotiations on proposed Omnibus changes to the CSRD and CSDDD.
The IFRS Foundation has published educational material on disclosing anticipated financial effects when applying IFRS SDS.
EFRAG has issued Exposure Drafts (EDs) revising all 12 existing ESRS, with a 60-day public consultation period.
‘Quick-fix’ amendments to the ESRS adopted by the European Commission for Wave 1 entities.
On 10 July 2025, the IFRS Foundation published educational material about using ISSB Industry-based Guidance when applying ISSB Standards.
The European Commission has released a new Delegated Act to amend EU Taxonomy requirements, with the aim of reducing the burden of preparing Taxonomy reporting.