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Articles and insights on climate and ESG from Glacier.

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From ESRS to Omnibus ESRS: What the Simplified Standards Mean for Your Reporting

Many companies have just adapted to the original 2023 ESRS — and now the next version is on its way. The Omnibus ESRS draft from December 2025 brings genuine simplifications, but also new adjustment requirements. What's changing, what's staying the same, and why the effort involved nevertheless remains considerable.

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