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ESRS vs GRI vs IFRS: Which One Will Break Your ESG Strategy?

ESRS vs GRI vs IFRS explained for Europe. Learn which ESG reporting standard applies under CSRD, what investors expect, and how companies should align in 2026.

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

Learn what CS3D means after Omnibus I, why it matters in 2026, and how sustainability leaders can prepare for EU due diligence requirements with practical steps and expert insights.

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 in 2026 explained for sustainability managers. Learn requirements, benefits, steps, and how to prepare for compliance.

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 2025

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

Sustainability Leaders 2026 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

Discover the 8 ESG trends shaping corporate sustainability in Europe in 2026, from CSRD assurance to supply chain due diligence and ESG finance.

  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

green technology 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 plans corporate America

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

Battery and EV manufacturing is central to ESRS compliance under CSRD. Learn how ESRS E1, E5, and S1 shape climate, circularity, and workforce strategy.

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 jobs in Europe are growing fast due to CSRD, ESRS, and rising ESG compliance demands. Discover why ESG careers offer long term growth and how to build the right skills.

  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 […]