ESG Reporting and EU Standards

Scope after Omnibus I, 1,000-employee threshold, 2027 timeline, double materiality, value-chain cap, data governance, and practical preparation.

Cross-cutting and topical standards, 2026 revision (60%+ datapoint reduction), materiality as a filter, the IRO-policy-action-target-metric logic, and organising an ESRS project.

Six environmental objectives, eligibility vs alignment, substantial contribution, DNSH, minimum safeguards, technical criteria, and how to calculate turnover/CapEx/OpEx KPIs.

5,000-employee threshold, July 2029 application date, risk-based due-diligence cycle, supplier engagement, grievance mechanisms, climate transition plan, and preparation steps.

Covered goods, 50-tonne threshold, authorised declarant, embedded emissions, certificate obligations (deadline 30 September 2027), verification, and common mistakes to avoid.