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Introduction to carbon accounting

Regulatory frameworks

Draft Omnibus Regulation aims to bring far-reaching relief

The Omnibus Regulation, the first draft of which was published on February 26, 2025, is intended to introduce far-reaching changes to the CSRD, taxonomy, and CSDDD. Read an overview of the planned changes here.

Reporting standards specifically for SMEs

On 17 December 2024, EFRAG published the voluntary standards for sustainability reporting by non-listed SMEs (VSME). This publication marks an important milestone in the effort to provide small and medium-sized enterprises with standardized and simplified reporting.

CSRD implementation law not passed in 2024

The law implementing the CSRD in Germany was not passed in 2024. This postponement has significant implications for the first group of companies that were originally supposed to be subject to the CSRD requirements starting in 2024.

Questions and answers about the ESRS published

On 30 May 2024, EFRAG published a collection of 68 questions and answers (Q&A) published, which answers questions related to the first sentence of the ESRS. They are intended to provide practical support for the implementation of sustainability reports.

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CO₂ accounting for companies and products

Regulation, CSRD and GHG standards

Climate strategy and reduction targets

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