Archive

  • European civil society organisations letter to the EU Commission

    04 June 2026
  • Is the European Commission creating a two-tier sustainability reporting framework?

    04 June 2026
  • EU looks to tighten CSRD value chain cap

    28 May 2026

    In-scope companies would only be permitted to demand 24 datapoints from business partners under European Commission's proposed voluntary standard

  • Frank Bold publishes legal briefing on CSRD value chain cap

    21 May 2026
  • Due diligence on trial

    21 May 2026
  • The lobbying push that failed, and perhaps never had a case

    19 May 2026

    Can impact disclosures obscure financially material information?

  • Civil society groups urge EU to maintain ambition in revised ESRS

    13 March 2026
  • Frank Bold collates good practice ESRS disclosures

    10 March 2026
  • CSRD survives the Transatlantic "showdown"

    23 December 2025

    Despite fierce US opposition, the EU has preserved the extraterritorial core of CSRD, albeit with a narrower scope. The debate now shifts from political resistance to practical implementation.

  • The Omnibus turns right

    13 November 2025

    EPP's measures to water down CSRD and CSDDD backed by right-wing parties and approved by Parliament