Amid current discussions on the shape of the European Sustainability Reporting Standards (ESRS), Frank Bold has developed an FAQ to answer the most important questions around the ESRS.
The FAQ aims at helping policymakers and stakeholders understand better why we need the ESRS and what reporting requirements they imply for companies.
The FAQ answers the following questions :
The European Union is sending a clear signal: climate policy is no longer just an environmental vision. It is becoming a core pillar of economic strategy. The latest State of the Energy Union 2025 and Climate Action Progress Report 2025 confirm that competitiveness is now Brussels’ top priority. In this framework, decarbonisation is positioned as a tool to strengthen Europe’s technological sovereignty, stability, and energy affordability.
With the final revision of the CSRD landing only in mid-December, many companies spent 2025 navigating a moving goal post. Yet despite the uncertainty, some clear lessons have emerged from those already reporting under the new rules. So what did companies actually struggle with, and what did they take away from the experience?
Less than a week apart, the end of the year brought two developments in the case of the impact of the Turów mine on the environment in Czechia. Both developments are in line with the long-term efforts of Frank Bold experts to make information on the state of groundwater available and to mitigate the overall impact of mining.
