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TSR – I can see clearly now: EU reporting in the US

01.22.2026 | Duration: 33 minutes 17 seconds

We navigate CSRD and ESRS post-Omnibus changes – including simplified reporting and global compliance strategies for 2026.
 

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Podcast overview

Late 2025 brought long-awaited clarity to the EU regulatory landscape, empowering companies to move forward with confidence.

In this episode of The Sustainability Report, we break down the two updates: the EU agreement on amendments to the Corporate Sustainability Reporting Directive (CSRD) and the newly proposed simplified European Sustainability Reporting Standards (ESRS).

Tune in as we explore the strategic implications of these changes, including why it's crucial to re-evaluate your CSRD scoping assessment and how to approach the ESRS simplifications. We also discuss CSRD compliance in the broader context of overall sustainability reporting and strategy journeys.

Applicability

US companies that may be affected by the EU's Omnibus proposals and their amendments to the CSRD & ESRS

Podcast contents

  • 00:00 – Introduction
  • 02:15 – The year of uncertainty: The Omnibus process
  • 06:30 – Clarity arrives: CSRD amendments & simplified ESRS submission
  • 11:10 – Re-engage and re-evaluate scope and strategy
  • 19:55 – Clarity continued: CSDDD amendments 
  • 23:25 – Global context: Avoid the siloed approach and manage cross-jurisdictional conflicts
  • 29:35 – Wrap-up and closing key takeaways

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