Definition and purpose The NDE Tool is an anonymous and confidential self-assessment tool launched by the UN Global Compact to

At the beginning of 2025, the European Commission presented the Competitiveness Compass, a strategic document setting out the guidelines for economic and industrial policies

Comparison between the 2023 version and the July 2025 EFRAG draft ESRS E1 standard governs climate change reporting, covering emissions

Public consultation launched to define the legal framework for Europe's circular economy The European Commission launched on

Business organisations call for protection of the integrity of the CSRD and CSDDD in the context of the Omnibus I review The Eurosif initiative, part of the

ESRS S1 and ESRS S2, which cover reporting on own labour and value chain workers, have

The ESRS S3 standard, which governs reporting on communities affected by a company's activity, was originally adopted in 2023 as

On 31 July 2025, EFRAG published for consultation a revised version of ESRS G1 - Business

At the end of July 2025, EFRAG (European Financial Reporting Advisory Group) released for public consultation a revised version

The European Commission has adopted a Recommendation proposing that the VSME voluntary reporting standard be implemented by