What data shall companies and investors report on sustainability?

We have analysed hundreds of pages of technical documents and prepared a comprehensive overview of the sustainability reporting requirements under the forthcoming EU legislation.

We have summarised what ESG data will be critical for companies, banks, and investors to report on, about their sustainability strategies and management, and in the areas of climate change, environment, sustainable activities, employees and supply chains, due diligence, and anti-corruption measures.

In the integrated overview, we present the requirements of the Sustainable Finance Disclosure Regulation (SFDR), Corporate Sustainability Reporting Directive (CSRD, i.e. the reform of the Non-Financial Reporting Directive), and the EU Taxonomy Regulation on Sustainable Activities.

Currently, only large listed companies, banks, and insurance companies with more than 500 employees have to report sustainability data. The CSRD proposal, introduced in April 2021, extends the scope to all large companies and SMEs listed on stock exchanges, except for microenterprises.

Investors and other financial market participants must also disclose sustainability data under the SFDR. The rules for companies and investors are complemented by regulation on a framework to facilitate sustainable investments - the EU Taxonomy. Standards will be developed for both the SFDR and the Taxonomy to clarify specific technical details and criteria.

We have clearly summarised the final drafts of these standardsin an integrated overview, which we will send to your e-mail when you register.