EFRAG Resumes Work on Non-EU Reporting Rules EFRAG has restarted work on a dedicated sustainability reporting standard for non-EU corporate groups, moving another key part of Europe’s reporting architecture closer...
Brussels is tightening pressure on national governments as the EU prepares to enforce new anti-greenwashing rules across its single market. The European Commission has sent letters of formal notice to...
SEC Reverses Course On Climate Disclosure Washington, D.C. regulators have opened a new front in the U.S. debate over climate risk, corporate reporting and investor protection. The U.S. Securities and...
Last updated: May 2026. This guide reflects the Omnibus I Directive, which entered into force on 18 March 2026 and significantly revised CSRD scope, timelines, and reporting standards. Executive Summary...