The simplified ESRS were published in the EU’s Official Journal on 21 September 2026 and apply from financial year 2027. Mandatory datapoints are down by more than 60%, materiality can be assessed top-down, and new reliefs ease the first years of reporting. Here’s what has changed, who reports when, and the practical steps to take before 2027.
From 27 September 2026, words like ‘eco-friendly’ and ‘climate neutral’ are legal claims that must be proven and not marketing. What the EU’s Empowering Consumers Directive (EmpCo) bans, where transposition stands across Europe, and the practical steps companies should take now to avoid greenwashing risk.
ESG is quietly disappearing from corporate vocabulary, not because the work has stopped, but because the label has become a liability. From greenhushing to double materiality, here’s how the past months have reshaped sustainability language and what terms like ‘resilience’ and ‘decarbonisation’ signal about where companies are heading in 2027.
The sustainability trilogy just got its missing piece. While TCFD standardized climate disclosure and TNFD tackled nature, the Taskforce on Inequality and Social-Related Financial Disclosures (TISFD) is now building the framework for what investors have been missing: a consistent way to measure how inequality, labour practices, and human rights affect financial performance. With the draft framework open for public consultation until July 31 and a final version due in 2027, businesses have a limited opportunity to shape and prepare for a standard that could soon be as significant as its climate counterpart.
EU sustainability regulations are shifting on lighter reporting standards, tougher enforcement on building laws, new circularity rules for cars, and a scaled-back grid funding plan. What has changed and what it means for businesses tracking the direction of EU sustainability regulations.
The 2026 World Cup just concluded as the biggest tournament in football history—and the least green. Not because of stadiums or logistics, but because of something much harder to fix: how far fans had to fly to be there.
Businesses have already reported $38.5 billion in direct water-related financial losses in a single year, but most boardrooms still treat water as a footnote. With one-third of global GDP projected to face high water stress by 2050, corporate water risk is not a future concern. The cost of ignoring it is five times greater than the cost of acting now.
If you are a beginner, understand how a double materiality assessment can turn your ESG into a management system you run and future-proof you for what’s expected next. Walk through a simple step-by-step on how to conduct your first ESG double materiality assessment and turn your findings into strategic decisions.
Greenwashing in supply chains has reached new heights, with the consequences going way beyond the reach and influence of companies that make false environmental claims. To avoid hurting their legal position and their brand’s reputation, companies need tightened supplier contracts, evidence, and regular reviews of procurement.
Publishing but not being able to support it with evidence is exactly why the UK government’s latest signal on UK Sustainability Reporting Standards (UK SRS) matters. Financial leaders need to understand the timeline, compliance requirements, and strategic implications of these standards, from grasping the fundamentals to implementing them effectively.
