CSRD post-Omnibus 2025 business survey.
Most believe that it will serve as a strategic tool and ensure transparency and comparability of reports. Only 25% support the Omnibus proposal as it stands, and 51% believe that changes are needed. This is the first survey to explore the Corporate Social Responsibility Directive (CSRD), while also collecting suggestions for improving it and making […]
Measuring nature in investments. Unlocking opportunities to invest in the transition.
The loss of biodiversity represents a threat, but at the same time, an investment opportunity. Investors recognize biodiversity and the importance of nature-related risks and opportunities. By directing capital towards sustainable practices, they are not only strategically positioned to benefit from long-term profitability, but also contribute to the achievement of nature goals.
Opinion of the European Central Bank on proposals to amend corporate sustainability and due diligence reporting requirements.
When simplifying sustainability legislation, it is essential to find the balance to ensure that the benefits of sustainability reporting for the European economy and the financial system are preserved, while ensuring the proportionality of the framework. Well-calibrated sustainability reporting requirements can support the Union’s priorities, including the Competitiveness Compass.
OHCHR comment on the omnibus proposal.
OHCHR believes that no change should compromise international standards on responsible business conduct or create points where human rights violations can go unnoticed. But, the Omnibus Proposal raises concerns about whether EU legislation will ultimately conform to the spirit of these rules, which could weaken protections for workers and communities.
Guide for the application of absolute sustainable environmental assessment in activities at different scales.
The Absolute Environmental Sustainability Assessment (EASA) involves comparing the environmental loads of each activity to planetary boundaries and other environmental load capacities to understand what is needed to make these activities environmentally sustainable. The lack of a harmonized and comprehensive guide has prevented its practical application, so the beta version of the first practical guide […]
Report on the supervision by the CNMV of non-financial information for the financial year 2023 and main areas of review for the following year.
The Corporate Information Directive stands out, which has not yet been transposed in Spain, so Law 11/2018 remains in force. In addition, on 26 February the European Commission communicated a new package of proposals to simplify the regulations and reduce the administrative burden by proposing changes to the scope of obliged entities, or to the […]
Demand and supply. Measures for the transition of steel and cement.
The report offers considerations and options for governments to expand markets for near-zero emission steel and cement, while reducing reliance on high-emitting materials. It argues the importance of the measures to boost markets for materials with almost zero emissions, summarizing the progress made to date and highlighting the shortcomings that justify government action.
Annual report on the Clean Energy Transitions Programme.
The Clean Energy Transitions Programme (CETP) is structured around three key pillars: directly supporting national transitions; strengthening multilateral coordination; and provide global analysis to inform dialogue. The impact of CETP extends to critical areas such as energy efficiency, critical minerals, climate resilience, mobilizing investments, and reducing methane emissions.
Policy tools for industrial decarbonization.
The report discusses best practices for a wide range of policy instruments, and opportunities for international collaboration. The policy toolkit is divided into three broad areas with nine categories in total that group policy instruments according to their objectives. These broad areas are: Framework Fundamentals, Technology-Specific Actions, and Necessary Enabling Conditions.
Carbon-free electricity in G20 countries.
The Republic of Korea proposed the Carbon-Free Energy Initiative to promote the use of technology-neutral and carbon-free energy to decarbonize the energy sector. In line with this initiative, the Korean Ministry of Trade and Industry commissioned this report to analyze the situation and prospects for carbon-free energy in G20 countries and offer recommendations to boost […]
