The gap analysis as a key part of your CSRD trajectory
The CSRD gap analysis is a critical step following the examination of your double materiality assessment. We explain its importance and the main steps involved.
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
Good governance: a key pillar in sustainability
Europe’s sustainability reporting is based on three pillars: E, S & G. For many companies, that third pillar – Governance – is the least familiar; it usually receives less attention than the Environmental and Social themes. Yet, well-functioning corporate and governance structures & processes are crucial to successfully embedding sustainability within the company. Read on for everything you need to know about the governance standard.
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
New regulation for European carbon prices: the Carbon Border Adjustment Mechanism
On 1 October 2023, the Carbon Border Adjustment Mechanism (CBAM) came into force. This is a new tool through which Europe aims to combat carbon leakage and to put a fair price on the carbon emissions of certain goods entering the European Union. The CBAM will have a direct impact on organisations working with carbon-intensive goods and materials, and indirectly affect the carbon approach of other companies. Here we summarise the main points for you.
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
EU Taxonomy: A new set of criteria for the Taxo4
Companies subject to the European Reporting Requirement (NFRD or CSRD) have to disclose how much of their turnover, capital expenditure (CapEx) and operational expenditure (OpEx) is related to sustainable activities. You make those calculations based on the EU Taxonomy. In the summer of 2023, a new set of criteria was approved for four environmental targets, called Taxo4. Read the latest here!
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
From ‘ticking the box’ to value creation: takeaways from our CSRD seminar
On Monday 23 October 2023, we invited 200 sustainability professionals for a crash course on CSRD and sustainability reporting. The key question of the day: How do you create value in a world increasingly focused on sustainability? We sum up our key answers for you.
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
Double materiality analysis: this is how you do it
The European Financial Reporting Advisory Group (EFRAG) publishes guidelines on the materiality analysis; a key concept in mandatory sustainability reporting under the CSRD. What do you need to know?
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
Final reporting standards: deep dive social standards
This summer, the European Sustainability Reporting Standards (ESRS) were finalized. Any the more reason to familiarize yourself with the content. In the coming months, Pantarein will guide you through the changes and complexities of the CSRD and the accompanying ESRS with a series of practical articles. Today we focus on the social standards.
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
ESG reporting for SMEs: the current situation
How do you as an SME prepare for the Corporate Sustainability Reporting Directive? In this article we outline what to expect, both for listed and unlisted SMEs.
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
Final reporting standards released
On 31 July 2023, the European Commission adopted the final texts of the European Sustainability Reporting Standards (ESRS). After several draft texts, this reveals the binding reporting requirements for all companies covered by the Corporate Sustainability Reporting Directive (CSRD). As soon as the texts appear in the Official Journal of the European Union, they will enter into force. The final standards do not come a day too soon, as the first group of CSRD-compliant companies will have to become compliant as of financial year 2024.
Update: on 26 February 2025, the European Commission published its EU Omnibus proposal to simplify sustainability legislation. Read our more recent article about it here.
