Analyses, décryptages et vulgarisation par nos experts ESG, HSE & Carbone

Simplified ESRS refocus sustainability reporting on material issues. We look back at the ANC's analysis and InVivo's experience to better prepare your CSRD approach.

Compare the best VSME software in 2026 to structure your ESG reporting, ensure data reliability, and meet market expectations.

A quick fix for Wave 1, a "stop-the-clock" for Wave 2, and VSME as a reference point for out-of-scope companies: the ongoing simplification does not eliminate the need for oversight. It primarily requires reintroducing proportionality, methodology, and strategy into sustainability reporting.

The approval of the Omnibus directive clarifies CSRD thresholds and timelines. ESG reporting is entering a more stable phase, yet remains a strategic priority in light of funder requirements and international competition.

With CSDS, China is laying the foundations for its own sustainability reporting standards. Aligned with international standards, they are gradually reshaping the ESG framework for companies operating in the Chinese market.

Long perceived as a compliance exercise, non-financial reporting is now establishing itself as a strategic tool. It helps companies manage their ESG issues, engage with their funders, and support their sustainable transition.

The ISO 17298 standard finally provides an international framework for integrating biodiversity into corporate strategy and reporting, on par with climate or CSR performance.

The Clean Industrial Deal places decarbonization at the heart of European industrial strategy, reconciling economic performance with the ecological transition.

Faced with the proliferation of misleading environmental claims, the EU is taking action. The Green Claims directive aims to regulate “green” marketing to guarantee reliable information for consumers, protect responsible companies, and strengthen the fight against greenwashing. Here's an explanation.

What does the Omnibus law change for businesses? Presented by the European Commission, this proposal aims to ease several Green Deal regulations. If adopted, it will significantly alter the CSRD, CSDDD, Green Taxonomy, and CBAM. Here is a breakdown of the key developments.

On July 12, 2024, the European Parliament adopted the Nature Restoration Law, a cornerstone of the European Green Deal. Although weakened following negotiations, this law aims to restore 20% of European ecosystems by 2030, with a goal of full restoration by 2050. It specifically targets degraded habitats, threatened pollinators, and agricultural biodiversity, while incorporating measures for urban and forest ecosystems. However, its implementation faces significant challenges.

Since its inception, the Global Reporting Initiative (GRI) has established itself as a global pioneer in corporate CSR disclosure standards. Used by thousands of organizations worldwide, it provides a robust framework for non-financial reporting, combining transparency, comparability, and improved ESG performance. This organization, which has shaped the sustainable reporting landscape, continues to evolve in response to new global regulations.

The ISSB is an organization created to develop global standards for corporate sustainability reporting. Its goal is to provide investors with clear, comparable information on company sustainability performance. It offers a transparent and consistent framework for companies worldwide, aiming to promote responsible governance and guide businesses toward sustainable practices, marking a major step forward in the transition to a greener economy.

Businesses have a crucial role to play in reducing greenhouse gas emissions and fighting climate change. The ISO 14064 standard has become an essential tool for organizations looking to make a concrete commitment to this process. It provides a rigorous methodological framework for reducing GHG emissions and contributing to a sustainable future. But how does it work? What are its goals and benefits?

Publishing non-financial reports is one of the new challenges facing businesses today. Not only are these reports becoming more comprehensive, but they are also multiplying. How can you navigate this landscape, identify which ones are mandatory, understand what they contain, and determine if they are interoperable? We help you clear things up by comparing the main standards that companies are subject to.

The CSDDD introduces the concept of corporate due diligence regarding environmental protection and human rights into European law. This new tool, which reinforces the CSRD, will also hold companies operating in the EU accountable for the potential impact of their operations and the activities across their entire value chain.

A focus on the CSRD, the European sustainability reporting directive that will require over 50,000 companies to provide more precise non-financial reporting and commit to funding and deploying an ambitious climate strategy.

The Green Industry Act of October 23, 2023, sets the course for decarbonizing industry, accelerating site development, and strengthening environmental obligations by 2030.

One of the goals of the CSRD is to harmonize the format of non-financial reporting within the European Union. This is the context in which the ESRS were introduced. These reporting standards, developed by EFRAG, detail the content, format, and collection methods for the vast amount of environmental, social, and governance data that will be published in CSRD reports. The first 12 ESRS were adopted by the European Commission on July 31, 2023.

What is the actual role of the SBTi in carbon accounting? As an internationally recognized organization, it has become a benchmark for decarbonization. Thousands of companies have chosen to follow its methodology to set science-based greenhouse gas emission reduction targets. How does it work in practice?

Among the ESRS reporting standards that make up CSRD reports, the ESRS E1 standard on climate change is at the center of attention. Measuring GHG emissions, impact analyses, action plans, integration into corporate strategy, financial modeling... It is particularly demanding and will require significant involvement from companies. So, how can you approach it with confidence?

The Carbon Disclosure Project (CDP) is an international organization that manages one of the world's largest environmental databases for companies, cities, and states through its reporting system. The score assigned by the CDP is now closely scrutinized by investors and buyers. How does this system work, and how can you improve your rating?

The CSRD will eventually affect 50,000 companies, which will be required to produce annual reports based on a long list of ESG criteria. How can you best prepare for the publication of these reports? What governance model should you build? How can you collect and analyze this volume of data?

The shift from DPEF to CSRD is profoundly transforming reporting. The Tennaxia study reveals how companies are organizing themselves to meet new requirements: double materiality, governance, and ESG data management.

The EU taxonomy is a classification system for sustainable economic activities. As a central tool of the European Green Deal, it aims to create a common language for all economic stakeholders to support and finance the European Union's ecological transition. How does it work? Who is it for? What is its implementation timeline?

What is the SFDR regulation implemented by the European Union? A cornerstone of green finance, it aims to redirect investments towards sustainable projects and, to achieve this, imposes transparency obligations on financial actors regarding social and environmental impacts and investment decisions.

The "materiality" of an ESG issue for a company can be determined through various lenses, which will greatly influence its ESG action plan and non-financial reporting efforts. The CSRD will soon mandate "double materiality" reporting; what does this mean for obligated companies?

The Renewable Energy Act of March 10, 2023, introduces new requirements for businesses, including solar installations for parking lots and buildings, land optimization, and energy purchase agreements.

The CSRD directive redefines governance as a central pillar of sustainability. It requires companies to demonstrate the genuine involvement of their governing bodies in the ecological transition.

In March 2023, the SBTi released its new "Forest, Land and Agriculture" (FLAG) carbon accounting methodology, specifically for the land-use and agricultural sectors. This sector-specific guidance raises the bar for carbon accounting for companies with operations involving forestry, soil, and agricultural land.

Faced with the growing demands of the CSRD, sustainability reporting has become an essential lever for management and transformation. More than just a regulatory exercise, it is becoming the quantified proof of a company's genuine commitment to the environmental, social, and economic transition.

You've heard of Bilan Carbone, the GHG Protocol, or even regulatory BEGES, but are you feeling a bit lost among all these carbon accounting standards and frameworks? Which one should your company be focusing on? What are the differences between these various accounting methods? This guide will help clarify things.

The regulations concerning the preparation and publication of greenhouse gas emission reports changed on January 1, 2023. Here's a look at the key points of version 5 of the methodology recommended by ADEME.

How can we decarbonize European industry without impacting its competitiveness? A focus on the Carbon Border Adjustment Mechanism (CBAM).

Where does Europe stand in its ecological transition? A summary of the Green Deal: towards decarbonization and environmental preservation.

Our complete guide to achieving your climate goals

In response to growing expectations from regulators, investors, and NGOs, transparency is emerging as a cornerstone of ESG reporting. With the Taxonomy, SFDR, and CSRD, companies must now produce reliable, comparable, and verifiable information to demonstrate the reality of their commitments.

Want to know everything about the Climate and Resilience Law? Here is a short article summarizing its main principles and the history behind it.

Looking to conduct a Carbon Assessment? Here's how to differentiate a "true" Carbon Assessment from a low-value GHG Assessment...

With the universal registration document, the line between financial and non-financial reporting is blurring. By refocusing the presentation of risks on those that are truly significant, it enhances the strategic clarity of companies and accelerates the convergence toward an integrated view of their performance.

With the growing importance of non-financial reporting, verification by an Independent Third-Party Organization becomes a key driver: ensuring reliability, serving as a continuous improvement tool, and providing essential support for more structured and effective CSR.