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Double Materiality in Canada: What ESG Professionals Need to Know
Double materiality is no longer just a European regulatory concept. It is becoming a practical requirement for many Canadian organizations operating in global markets. As sustainability expectations rise, ESG professionals in Canada must understand how double materiality affects reporting, strategy, and risk management. Double materiality assesses both how sustainability issues impact a company’s financial performance […]
How EU regulations affect Canadian companies
Many Canadian companies still believe that European Union regulations apply only within Europe. That assumption no longer holds. Today, EU sustainability and ESG regulations affect more than 1,000 Canadian companies, even when those companies operate primarily outside the EU. The reason is straightforward. The EU has tied regulatory compliance to market access, supply chains, and […]
Circular Economy Strategies Drive Cost Efficiency in the USA
Circular economy strategies are no longer driven by sustainability goals alone. Across the United States, companies are adopting circular models because they reduce costs, improve material resilience, and strengthen operational efficiency. Circular economy practices are expanding rapidly, particularly in waste-intensive sectors such as retail, logistics, and manufacturing. What has changed is the motivation. Circularity is […]
From Guidelines to Enforcement: The Future of ESG Regulation in Canada
The future of ESG regulation in Canada is no longer theoretical. For years, companies treated environmental, social, and governance disclosure as guidance or best practice. Now regulators, investors, and financial institutions expect action that can stand up to scrutiny. This shift means the future of ESG regulation in Canada is moving from voluntary frameworks to […]
Trend 6: Assurance and Audit-Ready Sustainability Reporting Expands
In 2026, assurance and audit-ready sustainability reporting expand rapidly across the United States as companies respond to growing investor scrutiny and rising expectations for credible data. Even without a single, unified federal mandate, organizations increasingly treat sustainability disclosures with the same rigor as financial reporting. As highlighted in CSE’s Sustainability and ESG Trends in the […]
ESRS vs GRI vs IFRS: Which One Will Break Your ESG Strategy?
Why ESRS vs GRI vs IFRS Matters in Europe Across the EU, the UK, the Netherlands, and Ireland, sustainability teams are asking the same question in 2026: Do we report under ESRS, GRI, IFRS S1 and S2, or all three? With regulatory pressure rising and reporting complexity increasing, it’s no surprise that sustainability jobs are […]
What Is CS3D After Omnibus I and Why It Matters in 2026
Introduction to CS3D After Omnibus I The Corporate Sustainability Due Diligence Directive (CS3D) has entered a new phase. In December 2025, the European Parliament adopted the final Omnibus I text, providing long-awaited clarity on the scope, obligations, and timelines of CS3D. With Council approval expected in early 2026, companies now face a stable and enforceable […]
CSRD Implementation 2026: What ESG Managers Must Deliver
CSRD implementation enters a decisive phase in 2026. Following the adoption of Omnibus I in December 2025, the period of regulatory uncertainty has ended for companies that remain within scope. Expectations are now clearer, timelines are defined, and sustainability reporting moves firmly from interpretation to execution. For large organisations covered by the revised CSRD thresholds, […]
Corporate Sustainability in Europe: 8 ESG Trends Defining 2026 and the Years Ahead
By CSE Research Department Updated: January 2026 Europe’s ESG Reset – From Expansion to Execution Despite headlines about delays, deregulatory sentiment in some member states, and ongoing simplification efforts, Europe’s ESG framework is not being rolled back, it is being recalibrated. As of 2026, the European Union is entering a strategic phase of […]
How Federal Sustainability Plans Are Shaping Corporate America in 2026
Federal sustainability policy is no longer a background issue for U.S. companies. In 2026, it directly shapes how corporations set climate targets, report ESG data, manage supply chains, and design products. While regulations vary by sector, the direction is clear. Companies that align early gain resilience, credibility, and market access. Those that delay face rising […]