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Voluntary standard for SMEs set to plug Omnibus-shaped gap in CSRD coverage
06 October 2025A lightweight version of the European Sustainability Reporting Standards (ESRS) for small- and medium-sized enterprises (SMEs) is likely to be recommended for use by a swathe of medium-sized companies after they are removed from the scope of mandatory reporting.
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Delivering disclosure
12 November 2018The EU disclosure proposal seeks to clarify investors’ duties and unlock growth in sustainable finance, reports Elena K. Johansson