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The European Commission has published its draft Delegated Regulation revising the European Sustainability Reporting Standards (ESRS). The revision follows the Omnibus I Simplification Package and is presented as a burden-reduction measure. Some of it is - but a closer reading reveals a set of changes that go well beyond simplification, departing from EFRAG's technical advice and disregarding formal recommendations from the European Supervisory Authorities. Many of these changes have significant implications for the quality and comparability of sustainability data available to the market and public.

Twice about the Turów mine: Ministry responds to hydrogeological model, Supreme Administrative Court rejects miners' complaint

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.

European Commission's Grids Package Falls Short: Key Efficiency Measures Remain Non-Binding

Brussels, Prague – The European Commission today published the European Grids Package (EGP), a comprehensive set of measures aimed at strengthening energy security and competitiveness across the EU.

Final Omnibus 1 Agreement: The EU surrenders climate ambition and seals U-turn on corporate sustainability rules

After one year of rushed and frenzied political decision-making on the Omnibus 1 package, the EU has come to a decision.

Inside the EU’s Overhaul of Sustainability Disclosure Rules

The revised EU Sustainability Reporting Standards have been significantly reduced down to just one-third of the original disclosures.

Under intense pressure to cut reporting obligations and prioritise deregulation over transparency and safeguards against greenwashing, Europe's leadership in setting sustainability standards is at risk. While the new standards provide a functional framework, their application relies on companies approaching implementation in good faith.

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11/13/2025

EPP sides with the far-right to gut the EU’s sustainability framework in the Omnibus I vote

For the first time, the European People's Party (EPP) in the European Parliament is relying on the support of the anti-European, right-wing groups to pass a legislative text - its position on the Omnibus 1 simplification package. This represents a clean break with the cordon sanitaire that previously kept such alliances off-limits.

Research sheds light onto companies’ first year sustainability disclosures

As Europe’s sustainability reporting rules face intense political scrutiny, a new analysis by Frank Bold provides timely evidence that the Corporate Sustainability Reporting Directive (CSRD) is already driving meaningful change in practice.