It has been some six months since the European Commission announced the Omnibus Proposals, the first set of legisaltive proposals to help improve the competiveness of the EU economy through implementation of the Competitiveness Compass. The Questions and answers on simplification omnibus I and II (Q&A) and this DG FISMA newsletter summarize the proposals. After the summer break the European Parliament, Council and Commission will work to finalize the legislative changes.

The Package
The Omnibus package includes, amongst other things, a proposal for a Directive amending the CSRD and the CSDDD (Omnibus II) and a proposal which postpones the application of all reporting requirements in the CSRD for companies that are due to report in 2026 and 2027 (so-called wave 2 and 3 companies) and which postpones the transposition deadline and the first wave of application of the CSDDD by one year to 2028 (Omnibus I).

Progress
Omnibus I, dubbed ‘stop-the-clock’ proposal, entered into force on 17 April 2025. Member states have until 31 Dec 2025 to transpose this into national law. Ropes and Gray’s CSRD Tracker, last updated at 30 June 2025, provides a snapshot of progress made by member states: some 20 countries have adopted legislation implementing the pre-Omnibus CSRD (at least in part) and another six have proposed legislation. Check out the latest version of Accountancy Europe’s CSRD tracker here. provides a snapshot of progress made by member states: some 20 countries have adopted legislation implementing the pre-Omnibus CSRD (at least in part) and another six have proposed legislation. Check out the latest version of Accountancy Europe’s CSRD tracker here.
On 11 July 2025 the Commission adopted the "quick fix" ESRS Delegated Act that pauses additional ESRS phase-in data points for CSRD wave-one undertakings by two years. As the press release  explains this "quick fix" became necessary as Wave 1 companies were not included into the "Stop-the-Clock" Directive that was part of the Omnibus. Hence, this Delegated Act is supposed to ensure that Wave 1 companies do not face additional requirements. Accountancy Europe, together with other 17 industry associations, has welcomed this delegated act and has urged the European Parliament and the Council of the EU to swiftly confirm their support so that it can quickly enter into force and so provide legal certainty for wave-one companies.

Analysis and Reactions
The EU is setting the global agenda for sustainability regulation with global companies increasingly applying the EU standards. Unfortunately the Omnibus threatens this leadership. While the debate around the Omnibus continues to intensify, on the whole it seems the majority of stakeholders would prefer to see the core of the EU sustainability framework preserved. 
European Central Bank (ECB) President Christine Lagarde has this letter to the European Parliament, expressing her concerns over the proposal to narrow the scope of the CSRD through the Omnibus package. This echoes the more detailed opinion issued by the European Central Bank in early May 2025. The ECB’s position has widespread support. This joint statement issued in early July 2025 urged EU policymakers to preserve the core of the EU sustainability framework as this is essential to ensure future growth and competitiveness. Signatories are still being accepted and as of 14 August 2025 382 organisations have signed it. The statement calls on EU policymakers to: maintain the principle of double materiality in reporting; retain alignment with ISSB standards; include companies with 500+ employees in the scope of CSRD; ensure that the value chain cap allows for the constructive exchange of sustainability information; maintain risk-based corporate due diligence; and safeguard the core elements of CSDDD, such as climate transition plans.
Some have raised concerns around due process and the lack of evidence, most notably the study of Reporting Obligations, ‘Bad process leads to bad outcomes’, that was presented to the JURI Committee’s public meeting in May 2025. The study concludes that the Omnibus will fail to ease regulatory burden on business. In addition there is little evidence to support the proposals and the view that current legislation is too burdensome. Implementation guidance, however, could help address the overlaps between the CSRD, CSDDD and the Taxonomy.

Timing and Approval
The outcome of the Omnibus debate will be determined by an informal negotiation between the European Commission, European Council and European Parliament (‘trilogue’ since three parties as compared to the two in a dialogue!). This negotiation is expected to commence in October 2025 with the objective of finding a final agreement by the end of 2025 or in early 2026. On 1 July 2025 Denmark assumed the rotating Presidency of the Council of the European Union for six months and so will preside over the trilogue negotiations. Final approval will then be followed by national transposition and implementation.

Positions
As of 25 July 2025, just ahead of the summer break, here are the respective positions (a summary by Frank Bold is available here):

• European Commission – as per its proposal of 26 February 2025 that is summarized here.
• European Council – agreed its position ('negotiating mandate') on 23 June 2025, which is broadly aligned with that of the Commission, as shown here.
• European Parliament - continues to develop its position with the Legal Affairs Committee (JURI) taking the lead. The JURI Committee rapporteur Jörgen Warborn (EPP/Sweden), who prefers going further than the EC is proposing leads the effort to agree the EP’s position, for example he is advocating for the CSRD scope to be even narrower than the Omnibus proposes (companies employing 3,000 or more). The JURI Committee, and the MEPs and their respective parties more generally, are deeply divided on the Omnibus. JURI began shadow negotiations on 15 July 2025 and, as Corporate Discloures reports (free subscription), the scope of CSRD is emerging as one of the most contentious issues with initial positions so far apart that some doubt a compromise is possible. JURI Committee meetings are scheduled for 1 and 22-23 September 2025. The JURI Committee expects to adopt its position by 13 October 2025, ahead of a planned EU Parliament plenary vote in November. Only then can trilogue negotiations start.

Impact of Various Positions
Accountancy Europe, that has a hub dedicated to the Omnibus package here, has compiled a table showing the number of companies impacted under the CSRD definition, the European Commission's Omnibus proposal, and the European Parliament’s JURI Committee draft report by Jörgen Warborn.
On 24 July 2025 Andreas Rasche et al. published the paper ‘Scenarios for CSRD Scope Amendments - Advancing Reporting Scope while Reducing further Burden’. The paper examines how many companies remain in scope under the different Omnibus positions: the more extreme positions would exempt 90-94% of companies from the CSRD. The analysis shows that the vast majority of companies in sectors important for the green transition (e.g. real estate, construction, and agriculture) will not have to report any longer. The analysis also shows that CSRD scope reduction will affect EU Member states in uneven ways. While some countries will see around 90% of their companies excluded (e.g., Lithuania and Romania), other nations will see a reduction of only around 60% (e.g., Germany and Slovakia). The authors propose a two-tiered system: companies with 500–1,000 employees (Tier 1) would follow a lighter reporting regime without limited assurance, while firms with over 1,000 employees (Tier 2) report under the revised ESRS with limited assurance. This would bring 6,853 companies back into scope (though still 65% less than the existing CSRD) and provide a more cost effective solution for a larger number of companies. Read a summary in this LinkedIn post.

Sustainability Assurance

While the Omnibus proposal maintains the limited assurance requirement, proposes no changes to assurance providers, and maintains the EC’s delegated power to adopt a limited assurance standard, the proposal does remove the 2026 deadline for adopting a standard and suggests deleting the possibility of moving from a requirement for limited assurance to a requirement for reasonable assurance. The EC intends to issue targeted assurance guidelines by 2026. Moreover, to protect SMEs it proposes requiring assurance providers to respect the obligation that companies should not request information from value chain companies with fewer than 1,000 employees beyond what is included in the VSME.

Until the targeted assurance guidelines are issued assurance providers can consult the CEAOB guidelines on limited assurance on sustainability reporting. In addition, the European Contact Group (ECG) has published illustrative examples of limited assurance reports for engagements in accordance with the CSRD - see the unmodified illustrative report here and the modified illustrative report here. These may need adapting to align with specific jurisdictional requirements and standards.

 

We have mixed views on the Omnibus proposal. The package fails to recognize and leverage the competitive advantage to be gained from the EU leading the global sustainable transition. We welcome the simplification of the sector agnostic ESRS. We question the merits of the 1,000 employee ESRS reporting threshold: 500, like the extant NFRD, might strike a better balance. For companies employing more then 250, and up to wherever the ESRS threshold lands, we suggest they be required to report on the basis of the VSME with an additional module for companies with more than 250 employees, that is VSME + new module. This would essentually be an ‘ESRS for Mid-Caps’. The reporting hierarchy would then be as follows: • Less than 250 employees – voluntary reporting using the VSME with no assurance • 250-1,000 (preferably 500) employees – mandatory reporting using ESRS for Mid-Caps with no assurance (and then assurance from 2030) • More than 1,000 (preferably 500) employees – mandatory reporting using ESRS with assurance

 

ESRS Simplification
On 31 July 2025 EFRAG published the revised and simplified Exposure Drafts of the ESRS to gather feedback from stakeholders across the EU corporate reporting ecosystem. This major step follows the European Commission’s Omnibus initiative and its formal request to EFRAG in March 2025 to deliver a critical simplification to the ESRS adopted in 2023. The objective is to make sustainability reporting more manageable while preserving its relevance and robustness.
EFRAG has streamlined the double materiality assessment, reduced overlaps across standards, clarified language and structure, and removed all voluntary disclosures. New relief mechanisms have also been introduced, such as exemptions where reporting would cause undue cost or effort. In total, mandatory datapoints (to be reported if material) have been cut by 57%, and the full set of disclosures—mandatory and voluntary—reduced by 68%. The overall length of the standards has been shortened by over 55%.
The public consultation ends on 29 September 2025. To support robust dialogue, EFRAG invites stakeholders to join EFRAG’s public outreach events in September 2025 to gathering further feedback ahead of its final technical advice to the European Commission, due by 30 November 2025. In parallel, EFRAG performs a cost benefit analysis and targeted field tests which are also open to participation from stakeholders. Access the 60 day public consulation survey here.
In parallel to the public consultation on ESRS simplification, on 8 August 2025 EFRAG launched a cost-benefit analysis (CBA) conducted by external consultants. The purpose of this CBA is to assess the potential costs and benefits of the proposed simplifications to the ESRS. The CBA study is expected to be completed in December 2025. EFRAG invites interested stakeholders to participate to this online CBA survey by 12 September 2025.
This Corporate Disclosures article examines the proposed simplifications. According to Corporate Disclosures EFRAG’s proposed simplifications to the EU climate reporting standard (ESRS E1) would reduce the number of mandatory datapoints by 53% while more closely aligning with the language used in IFRS S2. ISSB Chair Emmanual Faber, however, has expressed concern in this LinkedIn post that the simplified ESRS will make the reporting of anticipated financial effects of material sustainability risks voluntary under ESRS – not mandatory anymore – including for very large companies. It is mandatory under the ISSB Standards and the ISSB recently published this educational material (see below) to explain how this reporting works. Faber argues that anticipated financial effects create a vital link to financing the transition.
In the first instalment of Corporate Disclosures' series on the proposed simplified ESRS EFRAG SRB member Wim Bartels talks about how the ESRS have clarifed and simplified the double materiality assessment while in the second instalment EFRAG SRB member Kristian Koktvedgaard talks about how the ESRS have been made clearer and more readable and in the third instalment EFRAG SRB chair Patrick de Cambourg addresses the issue of interoperability. And finally this article explains how EFRAG’s proposal has significantly reduced the number of datapoints in the ESRS for social issues (ESRS S1-S4), with simplified narrative disclosures and a less disaggregated approach to workforce-related metrics. Mandatory S1 (own workforce) datapoints are cut by 53%.

SRB Chair
As this Corporate Disclosures article.explains Kerstin Lopatta (SRB member and its interim chair before the appointment of De Cambourg), Adam Pradela (CFO Corporate Sustainability at DHL Group), and Chiara del Prete (current chair of EFRAG's Sustainability Reporting Technical Expert Group (SR TEG)) have been shortlisted following the European Commission’s call for applications for the SRB chair position. The European Parliament will deliberate in September.

ESRS State of Play
On 23 July 2025 EFRAG launched its new "EFRAG 2025 State of Play" portal — a live, interactive platform presenting key insights from its latest market study on the early implementation of the ESRS under the CSRD. The portal provides access to detailed results via a statistics dashboard and repository of the 656 analysed ESRS sustainability statements issued in 2025 collected between 1 January and 20 April 2025. Key findings include: only 10% of companies identified all 10 topical ESRS standards as material with Climate Change (E1), Own Workforce (S1), and Business Conduct (G1) the most commonly disclosed; 97% involved internal stakeholders in materiality assessments but broader societal stakeholders are rarely engaged; 55% of companies disclosed a climate transition plan; sustainability statements vary widely in length, depending on country; and disclosures on biodiversity, internal carbon pricing, and human rights incidents are limited. Read this analysis of the findings by Corporate Disclosures.   

Sustainability Reporting Standards for SMEs
On 30 July 2025 the European Commission officially adopted EFRAG’s Voluntary Sustainability Reporting Standard for non-listed Micro, Small, and Medium-sized Enterprises (VSME) as a Recommendation. EFRAG had submitted the VSME to the Commission in December 2024. Access the Commssion’s press release, Q&A, and the recommendation in English, French and German here. Access the standard, explainer videos, digital templates, and guidance on the official EFRAG VSME webpage. This ACCA article takes a closer look at the standard.
The Commission has advised that on conclusion of the legislative negotiations, the ‘Omnibus VSME’ that is proposed for voluntary use by companies employing less than 1,000 employees will be developed and, once agreed, follow the usual due process for EU delegated acts. There is concern, however, as reported by Corporate Disclosures as to whether and to what extent the VSME will be modified to suit larger companies not least because this standard is the proposed value chain cap for SMEs. EFRAG could rework the VSME and create some incremental requirements, by way of an additional required module for companies employing 250 up to the revised ESRS reporting threshold. This would be in line with the Commission’s proposal to introduce a new mid-cap category.

EFRAG Update

The July 2025 edition of EFRAG’s Monthly Update Podcasts are available on Spotify - Sustainability Reporting here and Financial Reporting here. The pdf version of the EFRAG Update for July 2025, spanning financial and sustainability reporting, is here.

 

We welcome the simplification of the ESRS – the current standards were developed in a hurry and were over-engineered - and congratulate EFRAG on the rapid progress it has made to date. The revised standards are much simpler and clearer than the original ones. Meantime, the VSME is a timely and high quality addition to the suite of ESRS. As the VSME may serve as the basis for a standard for voluntary use by companies with 250-1,000 employees EFRAG ought to start considering what this should look like and, if it is to be the value chain cap, ensure it is not too burdensome by making it much more like the VSME than the ESRS.

New IFIAR Executive Director
IFAC has welcomed the appointment of Julia Rendschmidt as the new Executive Director of the International Forum of Independent Audit Regulators (IFIAR), effective 1 October 2025. 

ISSA 5000
Since the IAASB and the IESBA launched in January 2025 a joint effort to support effective implementation of their landmark standards aimed at advancing trust and transparency in sustainability reporting and assurance both Boards have been busy promoting adoption of the standards, coordinating translations, and ramping up implementation support.
The International Standard on Sustainability Assurance (ISSA 5000) becomes effective for periods starting on or after 15 December 2026, with early adoption permitted and encouraged. The IAASB believes the ISSA 5000 is scalable and adaptable to regional regulatory requirements, such as the CSRD, and can be used with any sustainability reporting framework, standard or other suitable criteria including EFRAG’s VSME, and is applicable to all assurance providers and for all size of entity.
French and Lithuanian translations of ISSA 5000 are now available here. ISSA 5000 FAQs are available in French here. Additional translations are in progress in eight more languages: Arabic, Czech, Estonian, Finnish, Korean, Latvian, Norwegian, and Spanish. Once available these will be available here. Anyone interested in reproducing a translation or supporting IFAC’s global translations initiative are invited to visit IFAC’s Online Permission Requests and Inquiry (OPRI) System here.

IESSA
In concert with the IAASB, the IESBA launched its new International Ethics Standards for Sustainability Assurance (IESSA) and other new sustainability-related provisions establish a strong ethical foundation for sustainability reporting and assurance engagements. These standards will become effective for sustainability assurance engagements on sustainability information for periods starting on or after 15 December 2026, with early adoption encouraged. Read more in this article.

Implementation Support for ISSA 5000 and IESSA
On 10 July 2025 the IESBA and the IAASB announced the recent formation of two expert implementation groups that will play important roles in supporting the effective implementation and application of the Boards’ recently released global sustainability standards. The IESBA’s IESSA Implementation Monitoring Advisory Group (IIMAG) will support the implementation of the IESSAand revisions to the IESBA code for sustainability reporting while the IAASB’s ISSA 5000 Technical Implementation Contact Group (TICG) will support implementation of the ISSA 5000.
The IESBA’s IESSA Implementation Resources includes the ‘Frequently Asked Questions (FAQs) on Sustainability Assurance Engagements’, issued jointly by IAASB and IESBA Staff that addresses practical questions about applying ISSA 5000 and IESSA together (access the FAQs here) and the IESBA Staff Questions and Answers publication on ethics and independence considerations for practitioners performing sustainability assurance engagements (access here). On 30 July 2025 the staff of the IESBA released two implementation support publications to help sustainability assurance practitioners understand and apply the IESSA: Key Differences Between IESSA and Parts 1 to 4A of the Code that outlines the main differences between the IESSA and the corresponding provisions of the IESBA Code applicable to audits of financial statements; and List of Prohibitions for PIEs in IESSA that sets out the specific prohibitions in the IESSA applicable to sustainability assurance engagements of public interest entities (PIEs).
The IAASB’s ISSA 5000 Adoption and Implementation webpage includes IAASB’s ISSA 5000 Implementation Resources. On 14 August 2025 the IAASB released two new resources to further support jurisdictions and stakeholders in adopting and implementing the ISSA 5000: reference extracts containing only the material in ISSA 5000 relevant to limited assurance engagements and, separately, reasonable assurance engagements; and frequently asked questions (FAQ) on ISAE 3000 (Revised) and ISAE 3410. And finally, in the first half of October 2025 the IAASB will hold a three part webinar series ISSA 5000 in Focus.

To support effective implementation stakeholders are invited to submit implementation questions or matters for the IAASB’s consideration (emulating EFRAG’s Q&A Platform for its ESRS) - read more here. Similarly the IESBA has also launched a new feedback mechanism to gather implementation insights on the application of the IESSA and related ethics standards in sustainability assurance engagements: a submission form located here is available to collect feedback from practitioners, firms, and other stakeholders.

ACCA & Chartered Accountants ANZ ISSA 5000 Guidance Series

In July 2025 ACCA and Chartered Accountants ANZ published this practical guide to ISSA 5000, the first in a series. The guide provides guidance through a fictional assurance engagement and is structured around the application of materiality to Scope 1, 2 and 3 greenhouse gas (GHG) emissions.

We support the timely global adoption and effective implementation of the ISSA 5000 and IESSA but urge close monitoring of the impact on value chain reporting and assurance and, where that impact is considered disproportionate, modifying the standards with limited scope amendments as soon as possible.

 

ISSB Update
The ISSB Update, summarising the July 2025 International Sustainability Standards Board (ISSB) meeting, is now available. You can also listen to the latest episode of the ISSB podcast which covers ISSB guidance on transition plan disclosures, the use of industry-based guidance when applying ISSB standards and upcoming publications and events.

 

IFRS Sustainability Symposium 2025
IFRS Sustainability Symposium 2025 will be on 30 October 2025 in London. Registration is open for both virtual and in-person participants. The event will focus on the implementation of ISSB Standards. 

 

Guidance on Disclosure on Anticipated Financial Effects
In this article Jenny Bofinger-Schuster, member of the ISSB, discusses the disclosures of anticipated financial effects of sustainability-related risks and opportunities required by ISSB Standards and the interoperability with the corresponding disclosure requirements in the ESRS. The IFRS Foundation has issued new educational material Disclosing information about anticipated financial effects applying ISSB Standards.

 

Revision of IFRS S2
The ISSB's consultation on proposed amendments to IFRS S2 is focused on disclosure relief for certain Scope 3 greenhouse gas (GHG) emissions as this webcast explains. Corporate Disclosures reports that the proposal garnered broad stakeholder support but many, including EFRAG, expressed concern about the permanency of the proposed relief and called for transitional measures or defined timelines for review. 
IFRS Foundation Adoption and Implementation Support
The IFRS Foundation continues to provide and enhance adoption and implementation support. It has published educational material to help companies understand the role of the ISSB industry-based guidance—which collectively refers to the SASB Standards and the Industry-based Guidance on Implementing IFRS S2—when applying IFRS Sustainability Disclosure Standards. It has also held 11 sessions in its ‘Perspectives on Sustainability Disclosure’ webinar series – view the recordings here.

ISSB Jurisdictional Profiles
As of the end of August 2025 36 jurisdictions have adopted or otherwise used the ISSB Standards or are in the process of finalising steps towards introducing them into their regulatory frameworks. Details on the use of IFRS sustainability disclosure standards by jurisdiction can be found here. In this article Corporate Disclosures say the profiles reveal a somewhat fragmented picture of ISSB adoption: timelines vary and many jurisdictions have built in their own transitional reliefs. . For example, on 25 August 2025 Singapore’s regulator announced it has extended the timelines for implementing mandatory ISSB-aligned climate disclosures for small and mid-cap listed companies and for large non-listed companies.

IASB Guidance
The IFRS Foundation has published near-final examples demonstrating how companies can improve the reporting of uncertainties in their financial statements using climate-related examples designed to work with ISSB Standards. Access the examples, which the IASB will finalize this October, here.

ISSB e-Learning Modules
The IFRS Foundation has released new e-learning modules, accessible for free with an IFRS.org account through the IFRS Sustainability Knowledge Hub, to support companies in getting started with understanding the ISSB Standards.

TNFD Discussion Paper & ESRS Proposal
On 5 August 2025 the Taskforce on Nature-related Financial Disclosures (TNFD) published this discussion paper, setting out the practical challenges financial institutions face in identifying, assessing and disclosing nature-related dependencies and impacts within their portfolios. The discussion paper includes a series of consultation questions on potential measures to overcome these challenges, which stakeholders can respond to until 3 November 2025. In July 2025 the TNFD proposed EFRAG improve interoperability and simplification by consolidating the current nature-related ESRS (E2-E5) into one integrated nature standard (a new ESRS E2) covering all realms of nature - land, freshwater, oceans and atmosphere.

SASB Comprehensive Review
The ISSB invites interested parties to join a webinar on 17 September 2025 in which ISSB technical staff will discuss two July 2025 SASB exposure drafts. The ISSB published the exposure drafts proposing amendments to the SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2. This Corporate Disclosures article takes a closer look. Feedback will likely help the ISSB decide whether to develop further standards to accompany S1 and S2. SASB standards will prove more useful in the EU if the Omnibus signals the end of sector specific ESRS.  The UK FRC will use findings from this UK stakeholder survey when compiling the UK Sustainability Disclosure Technical Advisory Committee (TAC)'s response to the ISSB consultation.

GRI Issues EDs
The exposure drafts for Non-discrimination and Equal Opportunity and Diversity and Inclusion of the GRI Topic Standard Project for Labor are open for public comment through 15 September 2025. Respondents are invited to complete this online survey. Read more in the Explanatory Memorandum and the Frequently Asked Questions.

US Developments
In its trade agreement framework with the USA, announced on 21 August 2025, the EU has committed to "undertake efforts to ensure the [CSRD] and [CSDDD] do not pose undue restrictions on transatlantic trade".  Previously, in late July 2025, the US SEC filed its response to the Court regarding the status of the SEC Climate Disclosure Rule. In short this rule will not be implemented under this Administration. The lone Democrat Commissioner currently serving on the SEC made this statement opposing the SEC's response to the Courts. Read more here.

SME Sustainability Guidance
The UN Sustainable Stock Exchange Initiative has issued this template to help stock exchanges develop guidance on sustainable business practices for SMEs. It offers recommendations for issuing guidance on sustainable business practices and sustainability-related disclosures, includes several case studies of existing SME guidance, and catalogues relevant tools and resources. 

Sustainability Reporting by Universities
This webinar, designed specifically for universities, addressed the evolving landscape of sustainability reporting and what it means for the higher education sector in Europe.

We believe that the IFRS Foundation ought to focus on implementation of its present suite of standards and think about how best to help non-listed SMEs respond to requests for sustainability information from larger companies and finance providers. The VSME developed by EFRAG for the European Commission may have a role to play. The IASB recently updated the IFRS for SMEs, its financial reporting standard for non-publicly accountable entities.

In early July 2025 the European Commission adopted the final version of the simplified EU Taxonomy Disclosure, Climate and Environmental Delegated Acts, with the first draft published as part of the Omnibus initiative. The EC proposals introduce a “materiality threshold” allowing companies with limited Taxonomy-eligible or Taxonomy-aligned activities to be exempted from reporting. The proposals also greatly simplify the reporting templates by removing many data points. Eurosif is concerned that the materiality thresholds and the overall reduction in scope could hinder investors’ ability to contribute to sustainable growth.The updated Taxonomy Delegated Acts are expected to apply starting 1 January 2026 and subsequently will be subject to a further in depth review. In this article Commissioner Albuquerque talks to stakeholders about their experience implementing the Taxonomy – insight gathered could support efforts to improve the framework.

3 September: CBS Webinar Compliance or Competitive Edge: Learnings from the First Wave of CSRD Reports, Online

10, 12, 17, 18, 24, 25 & 30 September: EFRAG Public Outreach events in September 2025, Online & Hybrid

15 September: IESBA Conference 2025, Lisbon and Online
17 September:  ISSB Webinar on Proposed Amendments to SASB Standards, Online
1/2,7/8 & 14/15 October: ISSA 5000 in Focus Webinar Series, Online
30 October: IFRS Sustainability Symposium, London and Online
6 November: Good Governance Academy 14th Colloquium, Online

1 December: Corporate Disclosures 2025, London

2026
17-20 November: World Congress of Accountants (WCOA) 2026, Seoul, South Korea