Regulators (and markets) are faced with rising pressure from different stakeholders—and exerting their own—to standardize and mandate company sustainability practices via reporting and public disclosure. BSR shares environmental, social impact, and governance considerations for companies on the EU Corporate Sustainability Reporting Directive.
Contents
1. Stakeholder Expectations and Regulatory Overview
2. EU Overview: CSRD, EFRAG, and ESRS
3. What are the Changes Affecting ‘E’, ‘S,’ and ‘G’ in the ESRS Standards?
4. Key Considerations for Leadership
- Sustainability | Corporate Level
- Sustainability | Business Unit
- Legal / Compliance
- Finance
- Audit
5. Appendix
- CSRD and Disclosure Details
- UK Regulatory Details
- How BSR Can Support
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