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revised ESRS 2026 reporting

Revised ESRS Standards: the delegated act is published, what options for 2026 reporting?

The European Commission has adopted the delegated act on the revised ESRS. Companies now need to understand what changes, which options apply for 2026 reporting and how to prepare for the revised standards from 2027.
EFRAG State of Play 2026 and ESRS reporting maturity

ESRS: what EFRAG’s 2026 report really says about corporate maturity 

EFRAG’s State of Play 2026 report provides one of the clearest views yet of how companies are applying ESRS in practice. Beyond compliance, the report raises a key question: are companies only learning to publish sustainability information, or are they starting to manage what they declare as material?
SBTi trajectoire de décarbonation entreprise objectifs carbone

SBTi: from global climate trajectory to operational business strategy

The SBTi has become a leading framework for credible climate targets. Explore its requirements, methodologies and business implications for companies.
marché carbone ETS CBAM

ETS & CBAM: when carbon becomes an economic signal

ETS, CBAM, carbon pricing… how the EU carbon market works and what it changes for companies, costs and decision-making.

Energy Transition and the Fossil Industry: The Importance of Traceable Data

Traceable ESG data is essential to assess energy transition commitments and measure the real impact of fossil industry players.

Data Sovereignty: Who Really Controls Your Strategic Data?

Data sovereignty is becoming a strategic priority for organisations, at the intersection of governance, compliance and risk management.