LCA. ESG. GHG. CSDDD. CSRD. ISO. FLR

These documents serve as comprehensive guide to ESG criteria, which assess organizations' impact on the world and their internal integrity. Environmental section focuses on nature conservation through monitoring (more…)

Slovakia made European history on April 15th when the Slovak National Council adopted the Equal Pay Act. With this step, Slovakia became the first ever European Union member state to (more…)

Climate change is now a fundamental transformation of the global economic environment. It is no longer just a question of environmental responsibility, but a critical factor determining a business's long-term viability, its access to capital and its ability to (more…)

In today's business environment, the concept of ESG (Environmental, Social and Governance) is becoming a necessary condition for sustainable growth, compliance with legislation and gaining the trust of investors and customers. However, many organizations are constantly faced with (more…)

Transition from the original Corporate Value Chain (Scope 3) standard from 2011 to its revised version, whose final publication is scheduled for March 2026, represents a fundamental breakthrough in corporate greenhouse gas reporting methodology. (more…)

This document serves as a professional methodological framework for implementing a new multi-statement model for corporate greenhouse gas (GHG) accounting. As architects of ESG reporting, we must move from (more…)

The European Union's Deforestation-Free Regulation (EUDR) brings fundamental changes for businesses operating in the European market. The aim of this regulation is to ensure that relevant commodities and products derived from them placed on the EU market (more…)

In today's investment environment, precise terminology is becoming a strategic imperative. We often see the terms sustainability, social responsibility, and ESG (Environmental, Social, and Governance) merging. (more…)

It entered into force in January 2025 Packaging and Packaging Waste Regulation (PPWR), which forms the legislative „backbone“ of the transition to a circular economy in the EU. However, for successful implementation it is critical to distinguish between the legislative „"WHAT"“ (more…)

Regulation (EU) 2024/1781 on the ecodesign of sustainable products (ESDP), which entered into force on 18 July 2024, is a key legislative pillar of the European Green Deal. (more…)

This one analysis synthesizes the critical synergy between the European Sustainability Reporting Standards (ESRS) and the EU Taxonomy. In the context of the European Green Deal and the EU's climate and biodiversity goals, the integration of these two frameworks is no longer just a (more…)

In the current market environment, ESG reporting is no longer just a set of mandatory disclosures, but a critical strategic tool for generating long-term value. For senior management and investors, the integration of frameworks such as ISSB (IFRS S1 and S2) is (more…)

Link The integration of existing ISO management systems with the voluntary reporting standard for small and medium-sized enterprises (VSMEs) is a critical tool for the modern enterprise to build „capital readiness.“ This integration is not only (more…)

Council of the European Union 24 February 2026 definitively approved legislation aimed at simplifying sustainability reporting and due diligence requirements. This move, which is part of a broader package Omnibus I, aims to reduce the administrative burden on businesses, remove unnecessary obstacles and strengthen the EU's overall competitiveness in a changing geopolitical context.

The new rules address two key directives: on corporate sustainability reporting (CSRD) and on corporate sustainability due diligence (CS3D).

Main changes in the CSRD (Reporting)

The scope of the CSRD is being narrowed by raising the thresholds. It will now apply to companies that meet the following criteria:

• More than 1,000 employees.
• Net annual turnover above 450 million euros.

For companies from non-EU countries, modified requirements apply if their parent company within the EU achieves a turnover of over 450 million euros. An important new feature is also temporary exception for companies from the so-called "first wave" (which were supposed to report from 2024), if they no longer fall within the revised scope for 2025 and 2026.

Changes to the CS3D (Due Diligence) Directive

The CS3D Directive has undergone an even more significant narrowing of its scope to focus on the actors with the greatest impact on value chains. The new boundaries are set at:

• More than 5,000 employees.
• Net turnover over 1.5 billion euros.

Key concessions and flexibility:

• Cancellation of transitional plans: The obligation for companies to adopt a transitional climate change mitigation plan under CS3D has been removed.
• Prioritization of impacts: When identifying adverse impacts, companies can prioritize areas where the risk is most likely or most severe, focusing on direct business partners.
• Protection of minor partners: Companies should base their decisions on "reasonably available information", thereby limiting the transfer of information burden to smaller suppliers (the so-called trickle-down effect).
• Liability and sanctions: The harmonised liability regime at EU level has been removed. Companies will be held liable at national level for non-compliance with the rules, with the maximum fine is set at 3 % net worldwide turnover.

Context and timeline

This "simplification revolution" is a direct response to the calls of EU leaders and the reports of Enrico Letta and Mario Draghi, which highlighted the need to drastically reduce bureaucracy for European businesses.

Member States now have time to transpose these changes into their national laws. The transposition deadline for CS3D has been postponed by one year to July 26, 2028, with companies having to start complying with the new measures from July 2029. The legislation itself will enter into force on the twentieth day after its publication in the Official Journal of the EU. JRi&CO2AI 

European Commission launched one of the most important initiatives to strengthen the EU's competitiveness in 2025. Through a series of ten so-called "omnibus" proposals, it seeks to reduction of administrative burden by 25 % for all businesses and by 35 % for small and medium-sized enterprises (SMEs)This (more…)

ISO standards are internationally recognized sets of standards. proven good practice, which help organizations systematically manage specific areas such as the environment, safety or ethics. While ESG is primarily used for reporting and interpreting data for (more…)

Imagine „Green Field“ – a modern agricultural farm that decided to be not just a passive observer of climate change, but an active player in its solution. The farm management understood that for credibility and real impact it needed (more…)

The entry into 2026 represents a significant milestone in the field of environmental, social and governance (ESG) criteria for the European Union and the business environment. After a turbulent end to 2025, which was marked by the finalization of key (more…)

The European Parliament took a decisive step towards a new form of corporate sustainability regulation on 16 December 2025. By formally adopting the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (more…)

On 11 December 2025, the International Sustainability Standards Board (ISSB) issued key amendments to greenhouse gas disclosures, which resulted in targeted changes to IFRS S2 Climate-Related Disclosures. These amendments (more…)