European Commission to revise Corporate Sustainability Reporting Directive
The European Commission is revising the Corporate Sustainability Reporting Directive (CSRD), aiming to simplify requirements and reduce the burden on businesses. Under the proposed changes, only companies with more than 1,000 employees and either over €50 million in net turnover or €25 million in assets will need to comply. This adjustment is expected to exempt around 80% of previously affected businesses, significantly narrowing the scope of mandatory sustainability reporting.
For organisations, this shift presents both challenges and opportunities. While it may ease administrative pressure for many, it also raises concerns about maintaining transparency and accountability in corporate sustainability efforts. Businesses that remain within the reporting scope will need to focus on delivering high-quality disclosures that align with evolving stakeholder expectations. With the proposal awaiting final approval, now is the time for organisations to assess how these changes will impact their sustainability strategies and long-term ESG commitments.
When the grid says no: why energy capacity is becoming a business risk
Electricity demand is rising faster than supply. Networks are struggling to cope, and for many...
The risk no one’s managing: why energy risk management is now a business priority
Every well-run organisation understands the importance of risk management. Identifying, avoiding, and mitigating risk is...
Why energy risk now sits on the CFO’s desk
Banks, investors, insurers, and regulators are no longer waiting for organisations to act voluntarily on...
Grid capacity is becoming a hidden blocker to net-zero
In the UK, more than £200 billion in energy projects are currently stuck in grid...
From trenches to boardrooms: how data loses its meaning on the way up
There is a story from the First World War about communication across trenches. An order...
Carbon offsets were never the answer: they were a delay tactic
Carbon offsets have always been sold as a solution. We have never believed they were...
Energy price volatility is now a financial risk
EU wholesale electricity prices averaged roughly USD 90/MWh in the first half of 2025, about...