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, […]
CSE Annual Research: Why ESG Leadership Defines Europe’s Top Companies

ESG leadership in Europe is setting a powerful standard for how companies combine sustainability with business performance. Across the continent, the most profitable organizations are embedding ESG into strategy, governance, and value creation. New research from the Center for Sustainability and Excellence (CSE) examined 210 of the most profitable FT 500 companies across Europe and […]
Who Leads Sustainability in the US & Canada? CSE Annual Research

In 2026, Sustainability leaders across North America are setting a powerful standard. Sustainability is no longer a separate priority, it is a central business function. When done right, it drives profitability, reduces risk, and increases resilience. The Center for Sustainability and Excellence (CSE) analyzed 210 of the most profitable FT 500 companies across 21 sectors. […]
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 […]
Green Technology and U.S. Sustainability Goals

Why Sustainability Drives Success Sustainability now drives how U.S. companies grow, manage risk, and compete in a rapidly changing regulatory and investor landscape. It no longer functions as a side initiative. Instead, it supports profitability, innovation, and resilience. Green technology U.S. sustainability goals increasingly shape corporate strategy, as digital solutions enable measurable progress on emissions […]
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 […]
Why Battery and EV Manufacturing Matters Under ESRS

By CSE research department Battery and electric vehicle (EV) manufacturing has become a pillar of Europe’s green industrial strategy and a material topic under the Corporate Sustainability Reporting Directive (CSRD). For companies affected by CSRD, this sector now goes far beyond decarbonisation. It intersects with climate planning, resource efficiency, workforce development, and supply chain governance. […]
Why Sustainability Jobs Are Growing in Europe

Sustainability roles in Europe have evolved from niche positions to essential components of corporate strategy, compliance, and long-term value creation. As the European Union accelerates its green and social transition, businesses face increasing regulatory, investor, and stakeholder pressure to deliver transparent and credible sustainability performance. Key regulatory frameworks like the Corporate Sustainability Reporting Directive […]