Double Materiality Explained

Double materiality explained — the two lenses of the ESRS assessment, impact materiality and financial materiality, and the four-step EFRAG IG 1 process

📅 Updated 23 August 2026 🕐 17 min read 🇪🇺 ESG & Sustainability Two inspectors walk into the same factory on the same morning. The first works for the insurer: she is looking for what could hurt the business — the flood plain, the ageing boiler, the single supplier who makes the one component nobody … Read more

What is ESRS?

ESRS explained — the twelve European Sustainability Reporting Standards and the 2026 revision

📅 Updated 23 August 2026 🕐 19 min read 🇪🇺 ESG & Sustainability ⚠️ Regulatory status — verified 23 August 2026. The European Commission adopted the revised ESRS on 3 July 2026, ahead of the 18 September deadline the Omnibus I Directive had set it. The delegated act is still within the scrutiny period before … Read more

EU Taxonomy Software 2026: What Do You Actually Need?

EU Taxonomy software 2026 — three-gate test for whether you need a Taxonomy platform

📅 Updated 24 July 2026 🕐 16 min read 🇪🇺 EU Taxonomy · CSRD The EU Taxonomy works like a customs declaration for capital. Every euro of turnover, capital expenditure and operating expenditure has to be classified against a schedule of defined activities, each with its own technical thresholds, and the classification determines the treatment. … Read more

Supply Chain ESG: How AI Changes Scope 3 Collection

Supply chain ESG — how AI changes Scope 3 supplier data collection and triage

📅 Updated July 2026 🕒 15 min read 🔗 Supply Chain ESG A sustainability manager at a mid-size construction firm described her Scope 3 data collection process as sending emails into the void. She had emailed 35 suppliers requesting emissions data. Eight replied. Three sent something usable. The other five sent PDFs ranging from a … Read more

KEY ESG vs Novisto: ESG Data Platforms Compared 2026

KEY ESG vs Novisto — multi-entity portfolio ESG collection versus cross-functional data governance

📅 Updated July 2026 🕒 14 min read 🏷️ESG & Sustainability Most buyers compare ESG data platforms on framework coverage. They open a spreadsheet, list CSRD, GRI, CDP, SFDR, ISSB, EU Taxonomy down the left column, and start ticking boxes. It feels rigorous. It produces a tidy scorecard. And on this particular pair it is … Read more

WHAT IS CSRD?

CSRD compliance timeline showing the four reporting waves

📅 Updated 17 June 2026 🕒 14 min read 🏷️ ESG & Sustainability The Corporate Sustainability Reporting Directive — CSRD — is the most significant overhaul of corporate sustainability disclosure in European Union history. For EHS and ESG professionals who have been tracking it from a distance, 2026 is the year it stops being a … Read more