TERRA BLOG

Embedding sustainability strategically

How Medium-Sized Companies Make Better Decisions, Stabilize Costs and Secure Their Future Medium-sized companies are used to achieving a lot with limited resources. That is precisely why sustainability is particularly suitable for SMEs – if it is properly...

Omnibus Agreement: Relief for Medium-Sized Businesses – Strategic Questions for Europe

With the trilogue agreement of 9 December 2025, the EU has fundamentally revised key sustainability rules: The reporting and due diligence obligations under the CSRD and CSDDD will in future apply only to very large companies, and the complexity of the requirements...

The “Big 3” – CSRD, CSDDD and EU Taxonomy – what is currently shifting and what remains

Table of Contents CSRD – postponed, simplified, but not abolished CSDDD – supply chain due diligence with high thresholds EU Taxonomy – simplified but central green finance logic Banks: ESG remains relevant for lending – regardless of the CSRD What is to be expected...
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