Last week the Institute responded to the HM Treasury ‘Call for Evidence: Tax Supports for Entrepreneurs’, which was launched on Autumn Budget Day last November. We thank members for their feedback on this important issue. In our submission, the Institute highlights how the draft Finance (No. 2) Bill clauses which implement the Autumn Budget 2025 changes to the various scheme limits for several of the UK’s tax advantaged venture capital schemes exclude specified Northern Ireland (NI) companies due to EU State Aid rules. The submission also highlights that there is a need for a wider review of how the UK tax system could better support all entrepreneurs, and not just those investing in high growth companies. A specified NI company is currently defined in the Finance (No. 2) Bill as a company that has its registered office in NI which carries on a trade involving a trade in goods, or the generation, transmission, distribution, supply, wholesale trade, or cross-border exchange of electricity. As a result, these NI companies will be unable to benefit from the increased limits to these schemes from April 2026. This divergence in UK tax policy means that companies in NI who are excluded are disadvantaged when seeking external finance compared to their competitors across the remainder of the UK for no objective reason other than their location. To level the playing field, the Government needs to take the necessary steps to resolve this issue and enable the April 2026 changes to apply to all companies in NI via the discussions through the existing UK-EU structures which underpin the Windsor Framework, followed by an application for State Aid approval.

Last Wednesday, a delegation from the Institute attended a meeting with senior officials from  the Department of Finance to discuss our response to the Phase One Interest Review Feedback Statement. The meeting is part of the Department’s ongoing stakeholder outreach that is growing on the back of the formation of its Business Tax Stakeholder Forum back in 2024. The meeting involved a general discussion on the feedback received placing our own comments within that wider context. The discussion that followed was constructive and it was clear that our feedback and the feedback of the other respondents has been carefully considered. Broadly, the feedback we provided focused on our reservations with the earlier Feedback Statement, particularly the proposed application of a ‘profit motive’ test for Case I/II scenarios.  We also drew out our concerns about the potential impact on the principles established in Ringmahon. The Department advised it was not their intention to change the scope of the analysis applied in Ringmahon. Rather, the Department is considering how it can broaden the analysis for deductibility accepted in Case I scenarios in a way that is appropriate for Case III/V scenarios. It is considering alternative approaches now and we will be making further recommendations on this point. In terms of our detailed feedback to government through these public consultations, it is greatly welcomed that we are having more frequent opportunities to meet directly with officials to discuss our recommendations, or reservations as the case may be. As mentioned, we will be providing a follow-up note to the Department later this week highlighting our key recommendations as the next phase of work progresses on this key legislative project. At this point, it seems that the Department has taken stakeholders’ views on board and will consider an approach that preserves what already functions well within the current system.  It is also open to accepting proposals on what could be addressed in this year’s Finance Act and what proposals should be given further consideration for inclusion in later Finance Acts to avoid any unintended consequences. If you are reading this and have views you would like to share in relation to your own response to the Phase One proposals, please reach send your thoughts to tax@charteredaccountants.ie.

The Chancellor of the Exchequer Rachel Reeves will deliver this year’s Spring ‘Forecast’, previously known as the Spring Statement, tomorrow Tuesday 3 March at approximately 12.30 in the afternoon. The Institute will be reacting on the day with coverage of the key announcements on our dedicated UK fiscal events webpage, followed by more detail in next Monday’s Chartered Accountants Tax News. The expectation is that this year’s speech from the Chancellor will not contain any major tax policy changes or surprises. This follows the announcement at the Autumn Budget that performance against fiscal rules will only be assessed once every year in the autumn. Tomorrow’s forecast from the Chancellor and the Office for Budget Responsibility is therefore expected to be an interim update on the economy and public finances, without policy changes, unless, as the Chancellor said in November, there is ‘a significant change to the economic outlook that requires a response.’ Will global disruption in recent days mean that the Chancellor needs to increase defence spending? What we do expect tomorrow is the launch of several tax consultations which were previously announced on the day of the 2025 Autumn Budget. The House of Commons Library has published a briefing on the Spring Forecast, whilst the Institute for Fiscal Studies has published a useful article ahead of tomorrow. And, in light of the events that occurred in the run up to the 2025 Autumn Budget, HM Treasury has published a review of Budget information security. 

In this week’s detailed miscellaneous updates which you can read more about below, the February 2026 Employer Bulletin has been published, and HMRC is holding a range of webinars in the coming weeks. In other news this week: The latest HMRC Stakeholder Digest is available, HMRC has published guidance for developers on what good use of generative artificial intelligence looks like in commercial software products which assist users when submitting tax returns or other information to HMRC, It has been confirmed in a consultation response that a proposal suggested in a 2024 consultation by the Tribunal Procedure Committee which would have removed written judgments on tax rulings will not go ahead following significant opposition, We remind you that as announced last March, from 31 March 2026 HMRC’s online service for filing a company’s accounts and corporation tax return (commonly known as the CATO service) will close. This means that from 1 April 2026, companies will need to use commercial software for filing, and HMRC is planning maintenance to the Agent Services Account service which will be unavailable from 7am this Sunday 8 March to 9am on Monday 9 March 2026. February 2026 Employer Bulletin The February 2026 edition of HMRC’s Employer Bulletin brings you all the latest HMRC updates and guidance to support employers, payroll professionals, and agents. Included in this edition are important updates on: reporting expenses and benefits for the tax year 2025/26, end of year reporting, upcoming State Pension age changes and the impact on payroll operation, implementation of the Employment Rights Act 2025, Statutory Sick Pay changes: what employers need to know, and tax code changes for recovery of winter fuel payments. HMRC webinars The following webinars are scheduled over the coming weeks which are now open for registrations: Guidelines for Compliance 13: help ensuring documents filed with HMRC are correct and complete, upcoming payroll changes in 2026/27, and the treatment of statutory maternity and paternity pay.

The European Commission has launched a public consultation on its draft for a new General Block Exemption Regulation (GBER). This simplified and modernised version of GBER is intended to respond to changes in social, technological and internal market conditions. Member States and all interested parties are invited to submit their comments by 23 April 2026.

The European Parliament Subcommittee on Tax Matters (FISC) has held a public hearing on addressing the debt-equity bias in taxation. The MEPs considered expert opinion on the impact of this bias on investment decisions, capital allocation, competitiveness and economic resilience.

The European Commission’s soon to be proposed new corporate legal framework for EU companies (“the 28th tax regime”) was discussed at a FISC Subcommittee public hearing. The MEPs expressed their concerns regarding the scope of the proposals and sought expert opinion on the removal of tax barriers for companies.

The EU Directive 2026/470, which amends the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), was published in the EU Official Journal on 26 February 2026. Part of the Omnibus I package, the Directive aims to streamline and simplify the EU’s sustainability reporting framework. It will take effect 20 days later, with Member States required to transpose its provisions into national law within 12 months. The Department of Enterprise, Tourism and Employment will be responsible for transposing the Directive in Ireland. The Directive also introduces updates to the CSDDD, with those elements to be transposed by 26 July 2028. Overall, the changes are intended to reduce administrative burdens, increase efficiency, and offer greater flexibility to companies while supporting the EU’s broader competitiveness goals. Please see our recent article in Accountancy Ireland for further details.

Core Funding is a grant scheme provided directly to Early Learning and Childcare service providers administered by the Department of Children, Disability and Equality (the Department). Under the Core Funding Partner Service Agreement, all service providers that had an active core funding contract during the 1 September 2024 - 31 August 2025 programme year (Year 3) must engage a qualified professional accountant to submit a financial return.  The returns must be submitted by 31 March 2026. The Department requires that these financial returns must be submitted by a qualified professional accountant. The accountant can be an employee of the provider (if certain conditions are met) or an independent qualified accountant who holds a Practising Certificate (PC) and professional indemnity insurance.  Accountants linked to childcare service providers will have received a letter (attached)  from the Department this week outlining the steps to complete and submit the financial returns.  For the 2024/2025 programme year (Year 3), accountants will need to submit a trial balance prepared at site level using accruals-based accounting. Submission of the trial balance prepared using accruals-based accounting is a change for Year 3 given that returns submitted in Years 1 and 2 used cash-based accounting. The Department’s portal website  www.cfcrrs.ie  is now open for submission of the financial returns and guidance documents for Year 3 have been added to Department's Early Years Hive website. Members can read further information and links to some further guidance on our dedicated webpage.

Minister Jack Chambers has announced that a new Regulatory Simplification Unit has been set up to support faster delivery of critical infrastructure projects. It comes after the Accelerating Infrastructure Taskforce found that the pre-planning stage for major infrastructure projects is taking too long.  As part of a roundtable event on the NDP, that the Institute held with members last year, the issue of bottlenecks in the planning of infrastructure projects was discussed. It is encouraging to see items from the Accelerating Infrastructure Action Plan implemented in the first quarter of 2026 – this prioritisation reflects urgency, which is extremely welcome.   The new Regulatory Simplification Unit will: Conduct a risk-based review of the current regulatory landscape. This will involve analysing and mapping existing processes and conducting workshops with the bodies involved in consenting, permitting and licensing to identify and remove bottlenecks.  Identify opportunities to enhance cooperation and streamline processes for more effective delivery of the National Development Plan; and  Focus on simplifying and improving the complex consenting, permitting and licensing systems across critical infrastructure sectors that support housing delivery – energy, transport and water infrastructure.  The establishment of the Unit marks the commencement of Action 9 of the Accelerating Infrastructure Action Plan, which aims to support the simplification of overlapping and unduly complex regulatory frameworks.    

Research carried out by Amárach research on behalf of the Department of Enterprise, Tourism and Employment has found that more than four in five businesses (85 percent) say sustainability is important to the day-to-day running of their business. The findings of the second phase of SME Sustainability Research – Wave 2 were announced by the Minister for Enterprise, Tourism and Employment Peter Burke TD and are in line with the previous year’s findings. Read more. The survey of 344 SMEs shows that two in five had taken steps such as insulating their buildings or changing their windows in the past two years to improve their energy efficiency. Other findings were that ‘making a positive difference’ (35 percent) and saving money (34 percent) were the top motivations for businesses in becoming sustainable. Just over a quarter of business say that climate change is currently affecting their operations, rising significantly among larger firms and those operating for more than 20 years. Among affected businesses, adverse weather is now the dominant impact, reflecting the growing reality of extreme weather events. Most sustainability action is concentrated in practical, cost-effective areas: waste reduction (49%), energy efficiency (44%), and renewable energy adoption (33%) remain the most common measures adopted by businesses. The main barrier for organisations to act more sustainably remained upfront investment costs (22%), although at a lower rate compared to 2024. Commenting Minister Burke said by doing so these businesses would also be cutting their energy costs and would become more competitive, and urged SMEs to avail of the Local Enterprise Offices’ Energy Efficiency Grant (EEG) and the SEAI’s Building Energy Upgrade Scheme (BEUS) to buy energy efficient equipment and to retrofit their buildings. In 2025, 681 small business were approved for the EEG at estimated value of €5.7 million, while 186 BEUS grants with an estimated value of €3.36 million were approved. Minister Burke also advised businesses to use the Government’s free toolkit - ClimateToolkit4Business.gov.ie – to measure their carbon emissions, as by estimating their environmental impact, SMEs can start to tackle it. The ClimateToolkit4Business.gov.ie is a government initiative designed to help business cut carbon emissions and energy costs. It is a joint initiative of the Department of Enterprise, Tourism and Employment and the Department of Climate, Energy and the Environment (DCEE). This year’s survey also included questions on the potential of the circular economy to Irish businesses, with Minister of State for Employment, Small Business and Retail and Circular Economy Alan Dillon TD pointing to the value businesses are seeing in re-using, recycling and minimising waste. The Government of Ireland has this week launched Ireland’s Circular Economy Strategy 2026-2028, setting out the national plan to accelerate Ireland’s transition from a linear ‘take make waste’ model to a circular, sustainable economy. Commenting Susan Rossney, Sustainability Advocacy Manager with Chartered Accountants Ireland said: “We welcome the findings of this research that sustainability is important to 85% of the businesses surveyed. SMEs are the backbone of Ireland’s economy, accounting for over 99% of all businesses and employing a significant portion of the workforce. With their size and agility, they are uniquely positioned to innovate and implement sustainable practices quickly. But they face challenges in what can be a complex and potentially resource-intensive transition. Without coordinated support, many SMEs risk being left behind. Considering their prominence in the business landscape of the region, this in turn undermines regional efforts to meet climate and biodiversity targets.”  

In this week’s Sustainability/ESG Bulletin, read about the research showing that Irish SMEs consider sustainability important, Ireland’s new Circular Economy Strategy 2026–2028, a major review of regulations to address delays in infrastructure delivery, developments in transport, and a call for greater focus on resilience across SMEs and communities. Final UK Sustainability Reporting Standards have published, along with CBAM consultations in Northern Ireland, while the EU has adopted amendments to CSRD and CSDDD. This, plus the latest articles, technical content, resources and upcoming events. IRELAND Vast majority of Irish SMEs say sustainability is important Research carried out by Amárach research on behalf of the Department of Enterprise, Tourism and Employment has found that more than four in five businesses (85 percent) say sustainability is important to the day-to-day running of their business. The findings of the second phase of SME Sustainability Research – Wave 2 were announced by the Minister for Enterprise, Tourism and Employment Peter Burke TD and are in line with the previous year’s findings. Read more Ireland’s Circular Economy Strategy 2026-2028 The Government of Ireland has launched Ireland’s Circular Economy Strategy 2026-2028, setting out the national plan to accelerate Ireland’s transition from a linear ‘take make waste’ model to a circular, sustainable economy.  The strategy aims to enhance Ireland’s ability to keep materials and products in use for longer, reduce waste and enable circular innovation across every sector of society. This, it states, will build resilience in supply chains, lower emissions, and strengthen Ireland's competitiveness as part of its broader climate and green enterprise agenda. The Strategy builds on the policy foundations including the Circular Economy Act 2022, the Waste Action Plan for a Circular Economy (2020), the Green Public Procurement Strategy and Action Plan 2024-2027, the Climate Action Plan, and the National Waste Management Plan for a Circular Economy 2024-2030. Major review of regulations to tackle barriers to infrastructure delivery to commence The Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, Jack Chambers TD has established a new Infrastructure Regulatory Simplification Unit in his Department to support the speedier delivery of critical infrastructure projects. The establishment of the Unit marks the commencement of Action 9 of the Accelerating Infrastructure Action Plan, which aims to support the simplification of overlapping and unduly complex regulatory frameworks – the complexity of which is leading to delays in the delivery of critical infrastructure. Minister Chambers will direct officials to issue a circular to all Departments and Regulatory Bodies setting out Principles for Better Regulation in the coming weeks. Funding announced under new Regional Airports Programme 2026-2030 Minister for Transport Darragh O’Brien has announced the publication of the new Regional Airports Programme 2026-2030. The Sectoral Investment Plan for Transport under the recent NDP Review will provide almost €45 million capital investment under the Regional Airports Programme 2026-2030, with €9 million in capital supports available for allocation in 2026. Separately, a November 2025 European Environment Agency (EEA) briefing, updated on 20 February, has revealed that air pollution from shipping and aviation is rising, with consequences on health and on Europe’s economy due to increased healthcare costs, reduced life expectancy, and lost working days across sectors. It also damages vegetation and ecosystems, water and soil quality, and local ecosystems, with consequent economic and financial impacts. Report finds that resilience of SMEs, households, communities needs focus A new report from the National Economic and Social Council (NESC) has found that resilience of households, communities and SMEs needs more focus from Government. The report, Accelerating the Transition to a Sustainable Energy System, the fourth in a series on the topic of energy policy to be published in 2025, examines the energy sector in Ireland using ‘systems thinking tools’ to identify approaches to accelerate the transition to a sustainable energy system. The report calls on Ireland to “urgently reduce GHG emissions” by substantially reducing overall fossil fuel use, deploying low-emission energy sources, switching to alternative energy carriers, and engaging in energy efficiency and conservation (as recommend by the IPCC in 2022), p28). Despite many plans and strategies in place, Ireland is not on track to meet its climate and energy targets. NORTHERN IRELAND/UK Final UK Sustainability Reporting Standards publish The UK government has published the final UK Sustainability Reporting Standards (UK SRS) for voluntary use in the UK. The standards are based on IFRS S1 and IFRS S2. ‘UK SRS S1’ and ‘UK SRS S2’ set out a framework for corporate disclosures. UK SRS S1 includes the general framework for applying UK SRS, as well as requirements on general sustainability-related risks and opportunities. UK SRS S2 sets out requirements on climate-related risks and opportunities. UK CBAM: consultation, guidance and workshops HMRC is seeking to gather feedback from stakeholders on the Carbon Border Adjustment Mechanism (CBAM) and the drafting of the draft secondary legislation to ensure that it delivers the policy correctly and effectively for the tax to operate as intended and provide for administrative matters. CBAM will place a carbon price on specified goods imported to the UK from sectors that are at risk of carbon leakage. It takes effect from 1 January 2027. This technical consultation sets out the draft secondary legislation that will come into effect on 1 January 2027 alongside Carbon Border Adjustment Mechanism (CBAM) being introduced. Any responses to or queries about this consultation should be sent by email to cbampolicyteam@hmrc.gov.uk by 11:59pm on 24 March 2026, using the subject line ‘CBAM technical consultation response’ and clearly referencing the relevant parts of the legislation. Separately, Invest NI has produced business guidance which explains the EU and UK CBAM rules. The EU Carbon Border Adjustment Mechanism (CBAM) was introduced in 2023 and is fully in place from 2026. It outlines what information you need to collect, who you need to share it with, and the key dates to plan for, and provides a practical toolkit, including checklists, carbon calculators, and templates, to help you prepare and manage the process more easily. Invest NI is also running workshops to provide Northern Ireland businesses with a clear overview of CBAM and who it applies to, guidance on data, documentation and reporting and practical next steps to support clients and internal teams. EUROPE CSRD and CSDDD amendments published in Official Journal The amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) have been officially published in the Official Journal of the EU, exactly one year from when the Commission presented its proposal on 26 February 2025. This marks the formal legal step following the Council’s vote, and starts the timeline toward entry into force and national transposition. There are now 20 days before it becomes effective and can be transposed into national laws. Member States have 12 months to transpose the CSRD-related amendments into national law. CSDDD changes must be implemented by July 26, 2028.   Industrial transformation and decarbonisation developments in Europe A new briefing from the European Environment Agency (EEA) 'Zero pollution, decarbonisation and circular economy in energy-intensive industries' has found that energy-intensive industries account for around 27 percent of EU industrial greenhouse gas emissions and a large share of key air pollutants, including sulphur oxides (SOx) and nitrogen oxides (NOx). The analysis focuses on key energy-intensive sectors: iron and steel, cement and lime, aluminium, pulp and paper, glass and clay, and chemicals and analyses long-term trends in greenhouse gas and air pollutant emissions. It also projects air pollutant emission reductions and outlines pathways that could support further progress. Separately, European Movement Ireland has produced a ‘Just the Facts’ overview on the Industrial Accelerator Act. Formerly known as the Industrial Decarbonisation Accelerator Act, the Industrial Accelerator Act (IAA), aims to help energy-intensive industries (EIIs) in Europe continue to decarbonise while maintaining their competitiveness internationally. The factsheet provides the IAA’s core objectives and measures, as well as key challenges to implementation – notably reported divisions over “Made in EU” criteria and tensions between the competitiveness and sustainability agendas.  WORLD New analysis on the state-of-play for air pollution reporting A deep-dive study on the pollution disclosure practices of publicly listed companies around the world finds that measurable emissions data and information on individual pollutants are uneven or lacking. The air pollution reporting gap: Evidence from 1,000 organizations across high-emitting sectors, produced by GRI with support from the Clean Air Fund, examines 2023-2024 sustainability reports spanning eight sectors. Key insights include that companies talk about air pollution more than they measure it, most businesses do not disclose pollutants known to impact health and the environment, higher quality reporting is provided by organisations that use global standards and reporting practices vary sector by sector. The analysis also highlights signs of progress, with some companies expanding the range of pollutants they track over time. RESOURCES Accountancy Europe Sustainability Update Accountancy Europe has released its February 2026 sustainability update. Key highlights:  European Central Bank issues opinion on revised ESRS European Commission updates its request to CEAOB for technical advice on limited assurance standard Council to greenlight agreement on Omnibus Directive Accounting for Sustainability  The latest issue of Accounting for Sustainability (A4S)’s newsletter has published. Key highlights: 100% adoption of sustainability principles across the UK Bulk Annuity market Tackling scope 3 emissions: a step-by-step case study with Vodafone How transition planning can shape Japan’s corporate strategy: six insights for 2026 Global benchmarks highlight finance leadership in action In case you missed it: a Q&A with DHL Group's Corporate Sustainability CFO demonstrates how finance is at the centre of transition planning ARTICLES Irish Examiner: Gender balance still a priority but many businesses cutting DEI budgets  Irish Times: Demand for electricity to increase by nearly one-fifth over next 10 years ICAEW Insights: Government publishes UK Sustainability Reporting Standards  EVENTS Chartered Accountants Ireland Ulster Society, Legal Webinar: Green Loans and Reporting Requirements This webinar with Hannah McDaid and Katie Britton from A&L Goodbody will provide an update on the fast-evolving landscape of green loans, highlighting key legal developments and the principles driving the loan market. A&L Goodbody will provide an overview of the reporting requirements for borrowers, external verification options for green projects, the distinction between green and sustainability-linked loans and the significance of qualitative vs quantitative indicators. Speakers will explore operational impacts on borrowers and include an overview of the regulatory and risk landscape. Virtual, via Zoom | Tuesday 3 March, 1pm - 2pm |Free, but registration required Chartered Accountants Ireland, ICAS, Carbon Border Adjustment Mechanism: What you need to know Join us at a webinar on Thursday 12 March on Carbon Border Adjustment Mechanism: What you need to know.  Learn how CBAM currently operates and what its implementation is revealing in practice. Virtual, 12 March, 11am-12pm. UN Global Compact Network UK Webinar Series, The Business Role in Systems Change, Feb/Mar 2026 Businesses are facing escalating risks as the world approaches critical tipping points. Corporate resilience now depends on the transformation of markets, supply chains, and business models needed to steer the system towards stability. There is also potential for positive tipping points - moments when small, well-directed actions accelerate large-scale transitions towards sustainability. Businesses hold a unique capacity to create and amplify these dynamics of change. In these webinars, leading scholars and experts will discuss tipping points, climate risk, and systems change, how to respond to emerging climate realities and apply breakthrough frameworks such as the Positive Tipping Points Toolkit and Doughnut Economics to unlock change at multiple scales.   Webinar sessions: Understanding Tipping Points Risks, Feb 26  | 14:00 Systems Thinking in Business and Climate, Mar 5  | 14:00 Triggering Positive Tipping Points, Mar 12 | 14:00 Shift, EU Omnibus Webinar - Briefing for business on the revised CSDDD and performing due diligence This webinar will feature insights from the Shift team and leading businesses on practical, real‑world approaches to implementing due diligence aligned with good practice. The session will explore how due diligence requirements under the CSDDD and reporting obligations under the CSRD can be addressed in an integrated way, rather than treated as separate exercises. Companies in scope of the CSDDD or operating within their value chains are encouraged to attend. Virtual, Thursday, 26 February 2026 | 09:00 SEAI, EXEED Energy Efficient Design Training Join our exclusive free half-day training and become a leader in energy-efficient design. The SEAI EXEED team invites you to a dynamic training session designed to upskill professionals and stakeholders in the Excellence in Energy Efficient Design (EXEED) process. This training is ideal for those aiming to become an Energy Efficient Design (EED) Expert. Virtual, Friday 27 February, 9am - 1pm Enterprise Ireland, Sustainability Kickstarter Workshops A half‑day workshop series designed to support business leaders in recognising the strategic importance of sustainability and decarbonisation. The sessions provide practical skills to integrate core sustainability principles, identify competitive opportunities, and build actionable plans to meet rising customer expectations for sustainable products and services. Workshops | Dates & Times • Friday, 27 February 2026 | Half‑day workshop • Friday, 20 March 2026 | Half‑day workshop • Friday, 17 April 2026 | Half‑day workshop • Friday, 8 May 2026 | Half‑day workshop Shift, EU Omnibus Webinar - Briefing for business on the revised CSRD and reporting on sustainability issues The session will examine what recent changes to the CSRD and the ESRS mean in practice for how companies report on sustainability issues.  The webinar will feature insights from the Shift team, alongside leading businesses, on implementation approaches that reflect good practice, support companies in identifying and addressing key risks, and remain practical and workable in real-world contexts. The discussion will also explore how reporting obligations under the CSRD and due diligence requirements under the CSDDD should be considered together, rather than in isolation.  If your company is in scope of the CSRD, or part of the value chain of a company that is, we encourage you to join us. Virtual, 3 March 2026 | 15:00 Pentland Centre for Sustainability in Business - Lancaster University, What Does ‘Good’ Look Like in Corporate Reporting? The final session in the Pentland Centre’s free webinar series for SMEs explores what effective reporting on nature and biodiversity looks like. Drawing on global examples, this webinar highlights best practices and practical approaches for integrating nature and biodiversity into corporate reporting. Virtual, Thursday 12 March 2026, 8:00am – 9:00am | 4.00pm – 5.00pm Sustainability Centre You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.