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5/12/2026

The Parliament proposal shows that many of the concerns raised through Frank Bold’s research and engagement with policymakers are now entering the legislative mainstream. But the negotiations ahead will determine whether the final framework is capable of addressing the structural weaknesses that continue to undermine trust in the sustainable investment market.

Our take on EFRAG’s proposals for simplified EU Sustainability Reporting Standards

Following the request of Commissioner Albuquerque, and after intense months of work from experts in the business, investor and audit community, as well national standard setters and civil society experts engaged officially in EFRAG, the revised ESRS are now publicly available and open for consultation until the end of September.

Lessons Learned: making reporting easier to support business competitiveness

Speech by Filip Gregor at the public hearing on Reporting Obligations, held by the European Parliament's Committee on Legal Affairs on 13th May 2025

AGENDA: Conference "Frankly Speaking on Sustainability & Competitiveness"

Join us for our upcoming conference to engage in meaningful dialogue on shaping a sustainable and competitive future for the EU.

Germany's Push to Weaken EU Corporate Sustainability Reporting: A Threat to Transparency and Fair Competition

Several German ministries led by the Socialist and Green parties have sent a letter to the EU Commission with the objective of rolling back European legislation on corporate sustainability reporting. This legal framework will be applicable to 27 EU Member States as of January 1st, 2025, but German parties, immersed in electoral and political infighting, are using this legislation to promise quick, but dysfunctional solutions.

A call for smart implementation of EU sustainability rules over disruptive U-turns

More than 90 organisations representing civil society, business, banks and investor interests, express deep concern over the misrepresentation of EU sustainability reporting as a threat to competitiveness.

Research: Are Businesses Embracing the ESRS and How Can Policymakers Avoid Creating Legal Uncertainty Around its Application

The study on the sustainability disclosures of 100 influential companies from high-impact sectors provides an early reflection on the general readiness for businesses in the EU to meet the expectations of the upcoming EU sustainability rules and standards. Our report contributes to identifying the main challenges, as well as to highlight emerging good practices.