The VSME Reporting Standard Gained Significant Relevance following Omnibus

24.04.2025

The omnibus proposals recently published by the EU Commission, which aim at amending the EU’s Corporate Sustainability Reporting Directive (CSRD), confirmed that most non-listed small and medium-sized enterprises (SMEs) will likely remain exempt from mandatory sustainability reporting. This regulatory clarification makes voluntary frameworks such as the Voluntary Sustainability Reporting Standard

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The Circular Economy: Legislative Requirements and Value Creation Opportunity 

06.08.2024

In the face of escalating environmental challenges and finite natural resources, businesses around the globe are rethinking their traditional operational models. The linear „take, make, dispose“ approach, which has dominated the industrial landscape for centuries, is increasingly recognized as unsustainable. Enter the circular economy—a transformative concept that promises to redefine

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Are companies ready for reporting according to the CSRD?

28.10.2022

The European Financial Reporting Advisory Group (EFRAG) is mandated by the European Commission to develop the sustainability reporting standards and started publishing the „European Sustainability Reporting Standards“ (ESRS) in January 2022. The group published drafts for the sector-agnostic cross-cutting and topical standards for consultation in April 2022. The first set

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