Thought Leadership & Strategic Insights

Explore emerging sustainability trends, evidence-led insights, and practical frameworks that help leaders translate risk and compliance into business value and measurable impact.

For Corporates, Regulatory Compliance, Sustainability Reporting Bo Yu For Corporates, Regulatory Compliance, Sustainability Reporting Bo Yu

Simplified ESRS: A New Start for Corporate Sustainability Reporting in Europe

Simplified ESRS is a reset: fewer datapoints, streamlined double materiality, more realistic value chain data, and tighter financial effects, with stronger ISSB interoperability. We lay out how to redesign materiality, KPIs, data architecture and governance in 2026 as a pilot so you are ready for mandatory 2027 periods, even if CSRD scope narrows but market expectations persist.

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