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Read, watch, verify.

Short explainers, news with its primary sources, essays for practitioners, and a directory of the official texts behind every step of the path.

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Short explainers · Free

One idea, three to five minutes.

Reporting · 3 min
▶
Double materiality in three minutes
Reporting · 3 min
▶
Who is in scope of the CSRD now?
Climate · 3 min
▶
What is Scope 3, really?
Climate · 4 min
▶
Carbon credits: what they can and cannot claim
Nature · 4 min
▶
Nature risk, explained with one river
Climate · 3 min
▶
CBAM in three minutes
Nature · 4 min
▶
EUDR due diligence, step by step
Reporting · 4 min
▶
The simplified ESRS: what actually changed
News · Regulation, ESG, climate, circularity, regeneration

What moved, and where it came from.

5 Oct 2026 · Climate
CBAM certificate price set at €82.32 per tonne for Q3 2026
Source: European Commission
30 Sep 2026 · Regulation
FCA finalises UK SRS rules for listed companies on a comply-or-explain basis
Source: Financial Conduct Authority, PS26/19
21 Sep 2026 · Standards
Simplified ESRS and the voluntary SME standard published in the Official Journal
Source: Official Journal of the EU, Delegated Regulations (EU) 2026/1563 and 2026/1560
25 Sep 2026 · Climate
California: first SB 253 emissions reports due 10 November 2026
Source: California Air Resources Board
12 Aug 2026 · Circularity
EU packaging regulation (PPWR) now applies
Source: Official Journal of the EU, Regulation (EU) 2025/40
Status of law · 28 Sep 2026
Where the rules stand
18 Mar 2026
Omnibus amending directive in force
In force
21 Sep 2026
Simplified ESRS published — Delegated Regulation (EU) 2026/1563
Published
10 Nov 2026
Simplified ESRS enter into force; mandatory from FY2027
Upcoming
19 Mar 2027
Member states transpose the amendments
Upcoming
1 Jul 2027
EU limited-assurance standard due
Upcoming
FY 2027
First reporting year for wave-two companies
Upcoming
FY 2028
Non-EU parents with €450m EU turnover
Upcoming
The journal

Essays for people who do the work.

Regulation · Featured
After the Omnibus: what changes for advisory teams

Fewer companies must report, and the standards are lighter. But the work has not disappeared. It has moved, and advisers who follow it will be busier, not quieter.

6 min read
Standards
One dataset, many regimes
6 min read
Circularity
Circular by design: what the Ecodesign rules ask of products
6 min read
Climate
Transition plans that a board can defend
6 min read
Climate
Why your Scope 3 number will move, and why that is fine
5 min read
Regeneration
Reporting is not the strategy
5 min read
Official sources · By step of the path

Go to the source.

When our summary and the official text differ, the official text wins.
I
Reporting & regulation
CSRD — Directive (EU) 2022/2464 ↗
eur-lex.europa.eu
ESRS and VSME ↗
efrag.org
Corporate sustainability reporting ↗
finance.ec.europa.eu
IFRS S1 and S2 ↗
ifrs.org
GRI Standards ↗
globalreporting.org
II
Climate & carbon
GHG Protocol ↗
ghgprotocol.org
Science Based Targets initiative ↗
sciencebasedtargets.org
IPCC ↗
ipcc.ch
III
Nature & water
TNFD ↗
tnfd.global
Science Based Targets Network ↗
sciencebasedtargetsnetwork.org
EU environment policy ↗
environment.ec.europa.eu
IV
Circular economy
Ellen MacArthur Foundation ↗
ellenmacarthurfoundation.org
Ecodesign — Regulation (EU) 2024/1781 ↗
eur-lex.europa.eu
V
People & value chains
UN Guiding Principles ↗
ohchr.org
OECD Guidelines for MNEs ↗
mneguidelines.oecd.org
Due diligence (CSDDD) ↗
commission.europa.eu
VI
Sustainable finance
EU Taxonomy and SFDR ↗
finance.ec.europa.eu
ESMA ↗
esma.europa.eu
PCAF ↗
carbonaccountingfinancials.com
VII
Regenerative business
Planetary boundaries ↗
stockholmresilience.org
Doughnut Economics Action Lab ↗
doughnuteconomics.org
Living Building Challenge ↗
living-future.org
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