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Articles and insights on climate and ESG from Glacier.
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CSRDFrom 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.
Learn more5 min read
David Anders
EcoVadisImproving Your EcoVadis Score: The Most Common Mistakes and How to Avoid Them
Many companies are seriously working on their sustainability—and still receive a disappointing EcoVadis score. The reason is usually not a lack of performance, but rather how the submission is structured. Here are the most common mistakes and what you can do specifically to address them.
Learn more5 min read
Fabian Götze
CSRDThe EU Omnibus Package: What Really Changes for Your CSRD Reporting?
The EU has changed the rules of the game. Significantly fewer companies will be required to report under the CSRD going forward – and the deadlines have been pushed back. Sounds like relief. And it is. But anyone who sits back and does nothing now may come to regret it later.
Learn more4 min readDavid Anders
CSRDESG Beyond Compliance: Why the Best Companies Leverage Sustainability as a Competitive Advantage
If sustainability is seen merely as a compulsory exercise, that is all it will ever be. Companies that approach ESG strategically report tangible benefits across five areas of their business — regardless of whether they are subject to statutory reporting requirements.
Learn more4 min readDavid Anders
CSRDThe CSRD as Part of the Omnibus Package: What Will Change and When?
On February 26, 2025, the European Commission adopted a proposal for the first “omnibus” package on sustainability regulation and reporting…
Learn morePhilipp Petry2 min read
Glacier AIClimate protection as a driver of innovation
The Climate Leaders Circle in Vienna demonstrated how climate protection can serve as a driver of innovation. Experts such as Kilian Kaminski, founder of Refurbed, and…
Learn moreNina Aichinger4 min read- CSRD
The Double Materiality Assessment under ESRS
Engaging with ESG (Environmental, Social, Governance) issues is unavoidable for companies. Within the framework of mandatory sustainability reporting derived from EU regulations under the CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards), the double materiality assessment plays a central role. What does it mean, and what should be taken into consideration?
Learn moreEva Aschauer (Partnerin ESG Advisory)3 min read