On 16 December 2025, the European Parliament adopted the Omnibus I package to adapt sustainability reporting and due diligence obligations in the EU, thereby concluding the trilogue negotiations. The European Council had already stated in advance that it would agree to the compromise text reached in the trilogue negotiations, provided that the text was adopted by the EP without amendment. We have...
On 3 December 2025, the European Financial Reporting Advisory Group (EFRAG) officially submitted its technical advice to the European Commission regarding the simplified draft of the European Sustainability Reporting Standards (ESRS). In a regulatory context where sustainability reporting is rapidly evolving, our experts have analysed it to highlight the main changes compared to the previous Set 1.
The first Omnibus proposal sets the stage for a long legislative process that could reshape corporate sustainability reporting. With new thresholds, timelines, and standards on the negotiation table, businesses across sectors may need to anticipate significant changes. Here we explore these potential developments in detail, providing insights to help organisations confidently navigate the regulatory...
As environmental, social and governance (ESG) issues rise in global importance and increasingly dominate the business narrative, the Forvis Mazars report ESG: Where are you on the journey? sets out choices and pathways for companies of all sizes and sectors as they look to embark on the transition to a more sustainable business model.
COP27 insights: joining the global effort to build a better future
Is sustainability in business still a publicity or marketing initiative? Does financial profitability always have to come first. Read the latest thinking from European Business Group Leaders.
With sustainability rising to the top of the C-suite agenda for planned investment, our C-suite ESG insights reports explore the current sustainability trends, priorities and challenges for businesses.
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