Blog

The European Commission opened a call for evidence on 27 May 2026 for a new initiative titled “Water sector — accelerating digitalisation for better management and sustainability.” Referenced as Ares(2026)5310172, the document outlines the political context, problem definition, and strategic pillars for a forthcoming Communication to the European Parliament and…

On 19 May 2026, the European Commission adopted the Fertiliser Action Plan — an initiative designed to shield European farmers from rising input costs, rebuild domestic production capacity, and reduce the bloc’s dependence on imported fertilisers. For sustainability teams, ESG data managers, and financial institutions, this is far more than…

Twenty-three jurisdictions now mandate some form of sustainability materiality assessment. The number has tripled since 2021. Yet the word “materiality” means different things depending on where a company is incorporated, where it is listed, and which regulator is watching — and the practical consequences of that divergence are significant. A…

Draft Delegated Regulation Ref. Ares(2026)4624010 – Published 6 May 2026 The value chain cap is now a legally binding instrument. The European Commission has published the draft Delegated Regulation that elevates the VSME from a non-binding Recommendation into EU law – and sets a formal ceiling on the sustainability data…

Dust is the most underestimated substance on Earth. Every year, roughly two billion tonnes of mineral dust are swept into the atmosphere from deserts, dried lakebeds and degraded farmland. It crosses oceans, seeds clouds, fertilises rainforests, carries toxic metals into our lungs — and may have catalysed the first organic…

Impact investing now accounts for CHF 228 billion in assets under management in Switzerland alone. Yet a persistent question hangs over the industry: can investors actually prove the outcomes they claim to deliver? A new report from Swiss Sustainable Finance offers some of the clearest evidence to date that the…

The Global Reporting Initiative (GRI) standards are the world’s most widely adopted voluntary sustainability reporting framework, used by organisations in over 100 countries. When EFRAG developed the VSME, it built the standard to be consistent with ESRS Set 1, which itself was designed with high interoperability with GRI — a…

Il 25 aprile 2026, la Commissione europea ha adottato un regolamento delegato che stabilisce le norme procedurali relative alle ammende e alle penalità pecuniarie periodiche che l’Autorità europea degli strumenti finanziari e dei mercati (ESMA) può infliggere ai fornitori di rating ESG ai sensi del regolamento (UE) 2024/3005. L’atto delegato colma una delle ultime lacune in…

Lo standard VSME attualmente in vigore — due moduli, 20 informazioni da fornire, nessuna valutazione della rilevanza, un principio basato sul «se applicabile» — non ha nulla a che vedere con la versione che l’EFRAG aveva inizialmente sottoposto a consultazione. Il percorso che ha portato da un progetto di consultazione articolato in tre moduli, con un requisito di rilevanza a tutti gli effetti, alla raccomandazione semplificata della Commissione adottata a luglio…

Quando l'EFRAG ha pubblicato lo standard VSME nel dicembre 2024, non si è limitato a pubblicare un PDF. Ha anche reso disponibile un modello digitale — una cartella di lavoro Excel che le PMI possono compilare e convertire nel formato XBRL leggibile da computer — insieme a una tassonomia XBRL open source e a un convertitore online. Ora su…