Explore how mid‑market firms approach sustainability worldwide, why regional priorities diverge, and what this means for growth, efficiency and competitiveness.
European sustainability reporting requirements have changed significantly in 2025. We have summarised the key changes across CSRD, CSDDD, ESRS and EU Taxonomy.
EFRAG has issued to the Commission its technical advice on revising all 12 existing ESRS.
The IFRS Foundation has published its first IFRS SDS guide, which aims to provide practical guidance on how to report climate-only information when utilising the ‘climate-first’ transition relief option.
The International Sustainability Standards Board (ISSB) has published amendments to the SASB Standards which aim to strengthen their international applicability. The amendments are intended to help reporting entities apply the SASB Standards regardless of the jurisdiction they are in or the generally accepted accounting principles (GAAP) they report under. However, they are not intended to significantly alter the structure or intent of the SASB Standards.
There are 1,386 million cubic kilometres of water in the world, of which 97.5% is salty and 2.5% is fresh. These numbers have remained stable for two billion years. Growing domestic and industrial consumption leads us to seek alternatives for obtaining and supplying fresh water.
Society's concerns forced major changes in companies. The interest in caring for the environment led companies to apply measurable strategies to continue being chosen and even to receive financing. But, what are Corporate Social Responsibility and ESG? Are they the same?
At its April meeting, the International Sustainability Standards Board (ISSB) decided to add to the transitional reliefs already proposed in relation to the adoption of its first two Sustainability Standards – IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’.
Green House Gas (GHG) emissions are classified into categories being Scope 1, Scope 2 or Scope 3 emissions. And this is a way of grouping emissions between those created by the company and those created by its wider value chain. Learn how your company can become more sustainable.