06 · Practice area
ESG & sustainability
Sustainability reporting, assurance readiness, ESG data controls and governance.
Corporate Sustainability Due Diligence Directive (CSDDD)
The EU law that will make very large companies find and address human rights and environmental harm in their value chains — now narrowed by Omnibus I and applying from July 2029.
Regulation · European CommissionCorporate Sustainability Reporting Directive (CSRD)
The EU rules requiring large companies to report on sustainability risks and impacts — the European Commission's official overview.
Standard · GRIGRI Standards
The most widely used global standards for sustainability reporting, covering an organisation's impacts on the economy, environment and people.
Standard · IFRS Foundation (ISSB)IFRS Sustainability Disclosure Standards (ISSB)
The ISSB's global sustainability disclosure standards — IFRS S1 on general requirements and IFRS S2 on climate.
Standard · IAASB (International Auditing and Assurance Standards Board)ISSA 5000, General Requirements for Sustainability Assurance Engagements
The global baseline standard for giving assurance on sustainability information, which shapes how ESG reports will be checked and relied on.
Standard · European Commission / EFRAGRevised (Simplified) European Sustainability Reporting Standards — Commission Delegated Act
The new, simplified version of the ESRS that companies under the CSRD will report against — important for planning ESG reporting and assurance.
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