
Simplifications to EU Taxonomy reporting. Delegated Regulation (EU) 2026/73
Delegated Regulation (EU) 2026/73, published in the Official Journal on 8 January 2026, intervenes on the EU Taxonomy in two precise points:

Delegated Regulation (EU) 2026/73, published in the Official Journal on 8 January 2026, intervenes on the EU Taxonomy in two precise points:

In an article published in the Journal of Environmental Economics and Management, economist Karol Kempa analyses whether physical climate risk is reflected in

GRI has published the analysis From impact to income: How sustainability reporting affects the bottom line, a review of

The European Commission published on 23 December 2025 the Communication COM(2025) 805 final, a document preparing the future Circular Economy Act

In Delegated Regulation (EU) 2023/2772 (published in the OJEU on 22 December 2023), the ESRS S3 was constructed as a

EFRAG has published the VSME Market Acceptance Survey Report, a document on how well it is understood and used in practice.,

In 2026, the Circular Bio-Based Europe Joint Undertaking (CBE JU) will launch its annual call for project proposals aimed at accelerating the transition.
The European Commission recently adopted the main work programme for Horizon Europe 2026-2027, allocating a significant budget of €14 billion.

ESRS S2 is the standard dedicated to workers in the value chain – all those who do not fall within the „own workforce” according to ESRS.

ESRS S1 is the standard that refers to a company's relationship with its own workforce. The 2023 version of
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