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Newsletter "ESG News"

With our “ESG News”, we aim to regularly and promptly inform you about the key developments in Environmental Social Governance, as well as sustainability and CSR reporting. This newsletter is aimed at all decision-makers, executives, and sustainability managers who will need to comply with future reporting requirements or generally wish to bring more sustainability into their company.

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Dr. Christian Maier

Partner

Auditor, CPA (U.S.), Head of Accounting, Reporting & Process Advisory

T +49 711 7819 147 73

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Anna Wilhelm

Partner

Consultant, Head of Sustainability Services, Sustainability Auditor IDW

T +49 89 928780 216

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Issue September 2026

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EUDR: Developments 2026

In 2026, the updated guidance and an updated FAQ provided clarifications regarding the EUDR, including for micro and small primary...

Greenwashing Trap EmpCo: Will Your Environmental Advertising Withstand Scrutiny from September?

Sustainable, climate-neutral, environmentally friendly – such claims have long been part of many companies' marketing. With the EmpCo Directive, however,...

The Voluntary Standard (VS) for ESG: Requirements, Benefits, and Implementation

On July 3, 2026, the European Commission adopted the Voluntary Standard (VS)—the successor to the VSME. For the first time,...

Pay Transparency as an ESG Opportunity: How Companies Can Use the Guidelines for Sustainability Reporting and Communication

If one googles the EU Pay Transparency Directive (EU) 2023/970, one finds articles that treat it as an employment law...

EU Taxonomy in Transition: Commission Plans Extensive Adjustments to Technical Screening Criteria

The EU Taxonomy remains in motion: Following the revision of reporting obligations, the focus is now on the technical screening...

Germany: EU Hydrogen Mechanism: Making Decarbonization More Predictable

The Hydrogen Mechanism is part of the EU Energy and Raw Materials Platform and serves as a matching platform to...

Issue July 2026

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Sustainability Reporting: Publication of the Revised ESRS as a Delegated Act

On July 3, 2026, the European Commission adopted the revised European Sustainability Reporting Standards (ESRS) as a delegated act. At...

ESG Due Diligence – From a Trend Topic to Economic Reality

ESG is dead—or is it? After years as a trend topic, the hype appears to have subsided due to geopolitical...

Circular Economy: The Strategic Path Out of Resource Dependency

Global supply chains are increasingly under pressure: rising raw material prices, geopolitical risks, and volatile energy markets present companies with...

Science-Based Targets: The New Corporate Net-Zero Standard Version 2.0 Is Here – Our Action Recommendations

On June 11, 2026, the Science Based Targets initiative (SBTi) published the final Version 2.0 of its Corporate Net-Zero Standard....

Revised ESRS: Need for Action in the Double Materiality Assessment

On July 3, 2026, the EU Commission published the delegated act on the revised European Sustainability Reporting Standards (ESRS). The...

EU Taxonomy Update 02/2026: The Taxonomy in the Reform Process

The reform of the EU Taxonomy continues to gain momentum: With the finalized Commission FAQ Notice and the completed consultation...

Draft Delegated Acts Submitted for Consultation: Revised ESRS and Voluntary Sustainability Reporting Standard (VS) – (formerly VSME)

The European Commission published two draft delegated acts on May 6, 2026, and launched a four-week consultation phase for each....

Issue December 2025

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EU Reaches Agreement on Omnibus Procedure for Sustainability Reporting

With the Omnibus-I package, the EU is making a clear change of course and significantly reducing sustainability reporting obligations in...

“Sustainability needs to be at eye level” – Guest commentary by Anne Wedel-Klein, CEO of the nature network

Many companies pass on sustainability pressure to their suppliers. But those who act in this way weaken their own base....

The strategic added value of corporate sustainability – from ESG obligation to entrepreneurial foresight

Many German companies are currently skeptical about sustainability and primarily understand ESG as a compliance issue and thus as a...

Change Management as the Key to a Successful ESG Transformation

Implementing a sustainability strategy presents companies with a far-reaching transformation task. Sustainability is not an isolated project but influences strategy,...

SAP data power for your sustainability reporting: Using SAP data for ESG Performance Management

Despite the current regulatory uncertainty surrounding EU sustainability reporting, many companies continue to collect ESG data – not least because...

EUDR Update: Simplified due diligence & postponed effective date

Finally, it is becoming clear how the EU Deforestation Regulation (EUDR) will proceed. According to the preliminary agreement in the...

News Special Edition Drafts Simplified ESRS

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Setting the Course in Sustainability Reporting: EFRAG Submits Final ESRS Drafts Simplified to the EU Commission

On December 3, 2025, the European Financial Reporting Advisory Group (EFRAG) submitted the final drafts of the revised ESRS to...

Draft Simplified ESRS: An overview of the changes to ESRS 1

The central innovations of the Draft Simplified ESRS 1 include adjustments to the transitional provisions (phase-in options) as well as...

Draft Simplified ESRS: An overview of the changes to ESRS 2

The revised drafts of ESRS 2 lead to a structural simplification of the general disclosure requirements. The adjustments aim to...

Draft Simplified ESRS: Overview of adjustments to the double materiality analysis

The final ESRS drafts significantly simplify the double materiality analysis, increase clarity and comparability, and enable companies to implement it...

Draft Simplified ESRS: An overview of the changes in the environmental standards

The changes in the environmental standards bring more clarity, fewer detailed obligations, and a stronger focus on central climate data.

Draft Simplified ESRS: An Overview of the Amendments of the Social Standards

The changes to the social standards address previous criticisms, thereby creating more clarity.

Draft Simplified ESRS: An overview of the changes to the governance standard

The revised ESRS G1 "Corporate Governance" has been streamlined, restructured and focuses on three central sub-topics with clearer definitions, simplified...