On 30 July 2025, the European Commission has adopted the sustainability reporting standard ESRS VSME by releasing an official recommendation. … Read More
Author Archives: Yannick Poullie
Your guide to the CSDDD
The Corporate Sustainability Due Diligence Directive (CSDDD) was finally adopted in May 2024 after years in development and a bumpy final stretch. … Read More
EU Corporate Sustainability Due Diligence Directive
Last Friday, on 15 March 2024, EU member states agreed on a text for the Corporate Sustainability Due Diligence Directive (CSDDD). … Read More
Germany and EU Corp. Sustainability Due Diligence Directive
Last week, news broke that the German federal government may end up not supporting the EU’s CSDDD at the upcoming vote on 9 February. … Read More
ESRS for small and medium-sized enterprises
SMEs that do not meet the prerequisites to be legally required to implement the CSRD and ESRS are left to do what they deem most appropriate. … Read More
What do CSRD and ESRS mean for you?
It is safe to say that there is no business yet that is perfectly sustainable in every conceivable way. … Read More
Central terms in CSRD and ESRS
The ESRS contains two types of standards: cross-cutting standards and topical standards. … Read More
Fundamentals of CSRD and ESRS
The CSRD is a thorough update and replacement of the EU’s 2014 Non-Financial Reporting Directive (NFRD), an update of an earlier piece of legislation. … Read More
