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1. Background and objective of the amendments On July 31, 2025, EFRAG published an amended version of the European Sustainability Reporting Standards (ESRS) in the form of an exposure draft (hereinafter referred to as “ESRS ED”). The ESRS specify and detail the requirements of the CSRD (Corporate Sustainability Reporting Directive).In the accounting world, an exposure … Continued

The week of July 7, 2025, several documents were published in connection with the CSRD Omnibus procedure and its implementation in the German market. In this bulletin, we summarize the key points from the three most important documents. The publications are 1. First drafts of the ESRS Set 2 of the EFRAG SR TEG In … Continued

The European Commission (EC) tasked EFRAG with revising the ESRS in order to reduce the reporting burden while maintaining the core objectives of the Corporate Sustainability Reporting Directive (CSRD). EFRAG must submit a technical opinion by October 31, 2025. The report published on June 19, 2025, which we summarize here, contains an interim assessment. At … Continued

The Science Based Targets initiative (SBTi) plans to launch its Corporate Net-Zero Standard (CNZS) Version 2.0 in 2027. Companies worldwide are grappling with how to transform climate ambitions into measurable action. In this interview, we speak with Fernando Villasana, former Head of Sector Development at SBTi and now Senior Advisor at Sustainserv, about the most … Continued

Read more on Interroll in our Case Study – Efficient – and future-proof – ESG reporting at Interroll Holding AG with Workiva.

An SBTi target provides decision-makers with certainty and clear guidelines for the implementation of effective climate protection. In the AMAG Group, it supports the corporate transformation with the strategic goal of developing decarbonized mobility solutions. In 2024, the Science Based Targets Initiative (SBTi) exceeded the number of 10,000 companies that have committed to science-based climate … Continued

The Challenge Interroll Holding AG currently prepares its sustainability reporting on the basis of the GRI standards and the requirements of the Swiss Code of Obligations (OR 964). In light of the upcoming European requirements (CSRD/ESRS) aligned with the Omnibus Directive, the company was tasked with further developing its existing reporting processes. This included the … Continued