Technical note on a proposal for a common taxonomy of heat pumps. IEA, 2026.
Data on heat pump installations remains fragmented and inconsistent across regions. Despite their growing importance to future heating energy demand, reporting practices for heat pump installations differ in scope, definitions, metrics used, transparency, and frequency. This lack of harmonisation limits the development of reliable comparisons between markets.
Status of implementation of the European Sustainability Reporting Standards, observed practices, EFRAG.
This study examines how those responsible for reporting have approached their second year of filing, based on an extensive database of 905 sustainability statements from the fiscal year 2025. The study is based on the methodology of the previous edition, with a set of 18 questions that include cross-cutting standards, environmental and social thematic standards […]
ESMA Market Report: EU Carbon Markets 2026, ESMA.
The auctioned volumes remained significantly concentrated in just a few participants. On the other hand, trading activity remained relatively stable in 2025, reaching a total of 13.8 billion tonnes of CO₂ emissions. Derivatives markets continued to play a key role in the ETS by regulators, through financial intermediaries.
Report on the Sustainable Development Goals 2026. United Nations.
The demand for data has never been greater, but financial support for statistical systems is declining. The governance of the systems that determine what is measured, and what is trusted, has become a primary challenge. In this changing landscape, where AI is increasingly becoming the default source of answers, the value of official statistics goes […]
Commission Staff Working Document amending Delegated Regulation (EU) 2023/2772 as regards the simplification of certain sustainability reporting standards, EC.
This working document includes: an overview of the EU framework for sustainability reporting and due diligence; a reflection on the inputs and comments received from stakeholders during the consultation process; an explanation of the simplification measures implemented to streamline the regulatory framework; and a quantification of the savings resulting from simplification efforts.
Practical guide for the preparation of Sustainability Reports for SMEs and entities according to the European Voluntary Standard (VSME) and Law 11/2018, BNFIX.
According to the Information Guide of the Institute of Accounting and Auditing of Accounts (ICAC), the format of the NFIS. However, the ICAC recommends that the NFIS include a table in which each and every one of the contents required by the Law are clearly shown and identified, together with the corresponding sections of the […]
Report on Russian Gas Import Contracts and Diversification, ACER.
The main conclusions are: The authorized contracts represent an annual capacity of between 45 and 55 billion meters3; Gas imports account for 12% of demand; Imported Russian gas is not necessarily consumed in the Member States where contracts are authorised; Gas supplies continued to increase during 2026; The data suggest that it is still too […]
OECD Outlook on Corporate Responsibility 2026. Delivering on commitments, OECD.
Responsible business conduct (CER) aligns companies’ activities with societal needs, and the OECD Guidelines for Multinational Enterprises (MNE Guidelines) set out the expectations for companies to conduct due diligence to assess and address impacts. This report assesses the practices of the 10,000 largest companies listed on global stock markets.
The bioeconomy in the agriculture of the future, European Parliament.
Agriculture is shifting from a focus on the production of primary commodities to playing a role as a provider of renewable resources and services. This transition offers critical opportunities for revenue diversification and risk reduction by transforming waste into high-value bio-products and renewable energy. Despite this potential, the development of the bioeconomy remains uneven.
Report on the state of the climate in Spain 2025. State Meteorological Agency (AEMET).
Spain is registering an increase in temperatures and an intensification of extreme episodes. The year 2025 is among the warmest since records began, with heat waves and thermal records. Rainfall shows high variability, with alternating droughts and intense events. The evidence of the impact of climate change on the Spanish territory is reinforced.
