In Focus, Issue 08 | Behind the Abbreviations: Decoding the EU Sustainable Finance Framework – from ESG to CSRD, SFDR, ESRS, and the Omnibus Puzzle

This edition delivers a structured, executive-level analysis of the EU Sustainable Finance Framework as a single, integrated regulatory system, linking sustainability reporting, due diligence, product classification and capital allocation. It examines the first wave of CSRD and ESRS implementation, the regulatory recalibration introduced by the Omnibus Package, and the operational implications for double materiality, ESG data governance and audit-ready digital reporting.