We’re a team with big ideas and bold insights. Here’s some of our latest thinking.

ESRS simplification: What Omnibus I means for CSRD reporting

In February 2026, the EU formally agreed the Omnibus I simplification package, confirming targeted changes to ESRS requirements under CSRD. Find out what changes have been agreed and what companies should do next.

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Navigating California’s climate rules in the age of ISSB

California’s new climate laws are reshaping global disclosure standards. Our guide covers what you need to know about SB 253, SB 261 and AB 1305, their intersection with the ISSB Standards and how early action can unlock resilience, credibility and competitive advantage.

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Beyond good intentions: Protecting human rights and business value

With global turbulence deepening existing inequalities, businesses are under increased pressure to show accountability for human rights across their value chain. Download our guide to help you understand the evolving regulatory environment and the steps you can take to improve human rights management and disclosure.

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Understanding ISSB’s Global Sustainability Standards

The International Sustainability Standards Board’s (ISSB) standards have created a new global baseline for sustainability reporting, aiming to drive a globally consistent approach that is more closely aligned to financial disclosure. Here’s all you need to know about this important evolution in sustainability reporting.

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Breaking barriers: How good DEIB reporting can drive performance

Workplaces are evolving rapidly, and businesses must adapt to keep pace while continuing to meet the needs and expectations of employees, consumers and regulators. With Flag's diversity, equity, inclusion and belonging (DEIB) guide, learn how the landscape of DEIB strategy and reporting best practices is changing.

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Understanding risks and impact: A double take on materiality

As the ESG reporting landscape evolves and investors and regulators demand a more comprehensive view of business impacts, understanding the concept of double materiality is crucial. Learn how your company’s impacts on the economy, environment and people affect operational and financial risk, and how a double materiality assessment can enhance your ESG strategy, compliance and reporting efforts.

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