Revised 2026 ESRS: Draft Data Point List and Draft XBRL Taxonomy, EFRAG.
This document describes the methodology applied, as well as the observations and decisions taken to implement the preliminary version of the 2026 list and the preliminary version of the 2026 taxonomy. The final chapter provides implementation details relating to specific paragraphs and data points. Following a public call to identify gaps, the final version of […]
State of the Union 2026 address delivered by President von der Leyen, European Commission.
The main announcements were the creation of a European Instrument for Strategic Enablers and the proposal of an Emergency Security Protocol aimed at responding to incidents below armed aggression. He also raised to the highest political level two initiatives that were already in preparation: the new European Security Strategy and the creation of a European […]
Key questions on energy and AI, International Energy Agency.
The largest technology companies are driving a sharp increase in investment in data centers. In many jurisdictions, there is an acceleration in the pipeline of projects, although not all will materialize. Those that are moving forward are doing so at a rapid pace. Meanwhile, AI’s capabilities are improving rapidly, increasing the likelihood that it will […]
The cost of renewable energy generation in 2025, IRENA.
In 2025, solar PV contributed more than 500 GW of the total, while wind power accounted for around 160 GW. Asia, and especially China, remained the center of expansion. In 2025, renewables also surpassed coal in terms of capacity. The costs of renewables decreased, while the costs of dispatchable renewables increased.
Annual Work Program 2026. European Scientific Advisory Board on Climate Change.
The activities of the Advisory Board will focus on: assessing progress towards the EU’s climate objectives; exploring political avenues and conditions that support the industrial transition; communicate scientific advice and strengthen collaboration with experts. Through these activities, the Advisory Board aims to contribute to ongoing discussions on the development, implementation and coherence of EU climate […]
Analysis of the reports of Spanish companies that have published the statement of non-financial information in 2025 according to the NEIS. ICAC.
The report analyses how companies that will have to apply the NEIS in 2025 have submitted their sustainability reports. The objective is: To place the reader in the sample of reports; Classify whether follow-up of NEIS has been reported; Analyze the length of the reports; Analyze the results of the materiality analysis; The inclusion of […]
How to navigate the European Union’s Carbon Border Adjustment Mechanism. Technical Guide for Exporters. IISD.
This guide is designed as a reference for exporters and should be considered a complement to the information published by the EC. For exporters in the iron and steel, aluminium, cement, fertiliser, electricity and hydrogen sectors, the lack of verified data on actual emissions can result in significantly higher costs under the CBAM and lower […]
Consultation Paper: Technical advice on certain key performance indicators (KPIs) under the Taxonomy Disclosure Act. ESMA.
The EC invited the European Supervisory Authorities to prepare an opinion to inform the revision of the Delegated Act on disclosure. The European Securities and Markets Authority (ESMA) looks forward to gathering information on the technical feasibility of its proposals, as well as on their cost-benefit implications. This information will contribute to a review of […]
Action Plan for Electrification and Revision of the ETS, EC.
The electrification of energy-using sectors must be accelerated, and to this end, the Commission will assess a target of 46% by 2040 as part of the Energy Union package. Reaching this target could reduce the fossil fuel bill by €260 billion per year by 2040. Electrification brings substantial benefits to the economy, businesses and citizens […]
Analysis of the reports of Spanish companies that have published the statement of non-financial information in 2025 according to the NEIS. ICAC.
The report analyses how companies that will have to apply the NEIS in 2025 have submitted their sustainability reports. The objective is: To place the reader in the sample of reports; Classify whether follow-up of NEIS has been reported; Analyze the length of the reports; Analyze the results of the materiality analysis; The inclusion of […]
