{"id":2929,"date":"2026-04-23T11:48:27","date_gmt":"2026-04-23T11:48:27","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2026\/?p=2929"},"modified":"2026-04-23T11:48:27","modified_gmt":"2026-04-23T11:48:27","slug":"symposium-07","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/","title":{"rendered":"Symposium 07"},"content":{"rendered":"<p><span style=\"color: #0099cc\">The Future of EU Sustainability Reporting: CSRD, ESRS, the Omnibus Reforms and Global Developments<\/span><\/p>\n<p style=\"text-align: justify\"><em>The Corporate Sustainability Reporting Directive (CSRD), adopted by the European Union in 2022, marked a major step towards enhancing transparency, comparability, and accountability in corporate sustainability disclosures. The introduction of mandatory European Sustainability Reporting Standards (ESRS) and third-party assurance requirements represented a significant regulatory shift.&nbsp;However, the Omnibus process initiated in 2025 &#8211; aimed at simplifying EU rules, including the ESRS approved in 2023, and reducing the scope of companies affected &#8211; has introduced new uncertainties for preparers, assurance providers, and users of sustainability information.&nbsp;At the same time, the International Sustainability Standards Board has advanced its global baseline for sustainability disclosures, raising important questions about interoperability of standards and the potential role of \u201cpassporting\u201d in reducing cross-jurisdictional fragmentation.<\/em><\/p>\n<p style=\"text-align: justify\"><em>In this symposium, panellists will discuss how companies are responding to the evolving CSRD regulatory landscape, particularly regarding the OMNIBUS process,&nbsp;and their interactions with the ISSB Standards&nbsp;and how shifting expectations are affecting internal processes, governance, and strategic decision-making. The session&nbsp;will consider&nbsp;the perspectives of EFRAG, ISSB, and preparers of sustainability reports. Together, these insights highlight the broader impact of these developments.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0099cc\">Moderator<\/span><\/p>\n<p style=\"padding-left: 40px\">Ronita Ram | University of Reading<\/p>\n<p><span style=\"color: #0099cc\">Panellists<\/span><\/p>\n<p style=\"padding-left: 40px\">Richard Barker | University of Oxford and ISSB<\/p>\n<p style=\"padding-left: 40px\">Alessandro Lai | University of Verona<\/p>\n<p style=\"padding-left: 40px\">Kerstin Lopatta | University of Hamburg and EFRAG SRB Chair<\/p>\n<p style=\"padding-left: 40px\">Frank Schiemann | Bamberg University<\/p>\n<p><strong><span lang=\"EN-AU\" style=\"color: #0099cc\">Schedule<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px\"><span lang=\"EN-AU\"><strong>Date | Time:<\/strong> Friday 29 May 2026 09:00 \u2013 10:30<\/span><\/p>\n<p style=\"padding-left: 40px\"><span lang=\"EN-AU\"><strong>Location: <\/strong>RB 101 (Rajsk\u00e1 Building)<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Future of EU Sustainability Reporting: CSRD, ESRS, the Omnibus Reforms and Global Developments The Corporate Sustainability Reporting Directive (CSRD), adopted by the European Union in 2022, marked a major step towards enhancing transparency, comparability, and accountability in corporate sustainability disclosures. The introduction of mandatory European Sustainability Reporting Standards (ESRS) and third-party assurance requirements represented [&hellip;]<\/p>\n","protected":false},"author":1996,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[13],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Symposium 07 - Congress 2026<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Symposium 07 - Congress 2026\" \/>\n<meta property=\"og:description\" content=\"The Future of EU Sustainability Reporting: CSRD, ESRS, the Omnibus Reforms and Global Developments The Corporate Sustainability Reporting Directive (CSRD), adopted by the European Union in 2022, marked a major step towards enhancing transparency, comparability, and accountability in corporate sustainability disclosures. The introduction of mandatory European Sustainability Reporting Standards (ESRS) and third-party assurance requirements represented [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/\" \/>\n<meta property=\"og:site_name\" content=\"Congress 2026\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-23T11:48:27+00:00\" \/>\n<meta name=\"author\" content=\"DAVID PROCHAZKA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DAVID PROCHAZKA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/\",\"url\":\"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/\",\"name\":\"Symposium 07 - Congress 2026\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#website\"},\"datePublished\":\"2026-04-23T11:48:27+00:00\",\"dateModified\":\"2026-04-23T11:48:27+00:00\",\"author\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#website\",\"url\":\"https:\/\/eaa-online.org\/congress-2026\/\",\"name\":\"Congress 2026\",\"description\":\"Just another EAA Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/congress-2026\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d\",\"name\":\"DAVID PROCHAZKA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g\",\"caption\":\"DAVID PROCHAZKA\"},\"url\":\"https:\/\/eaa-online.org\/congress-2026\/author\/prochazdvse-cz\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Symposium 07 - Congress 2026","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/","og_locale":"en_US","og_type":"article","og_title":"Symposium 07 - Congress 2026","og_description":"The Future of EU Sustainability Reporting: CSRD, ESRS, the Omnibus Reforms and Global Developments The Corporate Sustainability Reporting Directive (CSRD), adopted by the European Union in 2022, marked a major step towards enhancing transparency, comparability, and accountability in corporate sustainability disclosures. The introduction of mandatory European Sustainability Reporting Standards (ESRS) and third-party assurance requirements represented [&hellip;]","og_url":"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/","og_site_name":"Congress 2026","article_published_time":"2026-04-23T11:48:27+00:00","author":"DAVID PROCHAZKA","twitter_card":"summary_large_image","twitter_misc":{"Written by":"DAVID PROCHAZKA","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/","url":"https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/","name":"Symposium 07 - Congress 2026","isPartOf":{"@id":"https:\/\/eaa-online.org\/congress-2026\/#website"},"datePublished":"2026-04-23T11:48:27+00:00","dateModified":"2026-04-23T11:48:27+00:00","author":{"@id":"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eaa-online.org\/congress-2026\/2026\/04\/23\/symposium-07\/"]}]},{"@type":"WebSite","@id":"https:\/\/eaa-online.org\/congress-2026\/#website","url":"https:\/\/eaa-online.org\/congress-2026\/","name":"Congress 2026","description":"Just another EAA Sites site","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eaa-online.org\/congress-2026\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d","name":"DAVID PROCHAZKA","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g","caption":"DAVID PROCHAZKA"},"url":"https:\/\/eaa-online.org\/congress-2026\/author\/prochazdvse-cz\/"}]}},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/posts\/2929"}],"collection":[{"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/users\/1996"}],"replies":[{"embeddable":true,"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/comments?post=2929"}],"version-history":[{"count":4,"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/posts\/2929\/revisions"}],"predecessor-version":[{"id":2967,"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/posts\/2929\/revisions\/2967"}],"wp:attachment":[{"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/media?parent=2929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/categories?post=2929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eaa-online.org\/congress-2026\/wp-json\/wp\/v2\/tags?post=2929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}