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Corporate sustainability reporting on environmental pollution

Potential benefits and challenges for environmental authorities to use information disclosed according to European Sustainability Reporting Standard E2


From 2025 onwards, the Corporate Sustainability Reporting Directive (CSRD) requires large European companies to provide transparency on their impacts on people and the environment. So far, the role of these new reporting rules in the work of environmental authorities has not been systematically analysed and discussed. This study examines the potential benefits and challenges for environmental authorities to use corporate information on environmental pollution to be disclosed under the European Sustainability Reporting Standard (ESRS) E2. In particular, it analyses the interfaces between ESRS E2, the Industrial Emissions Directive (IED) and the European Pollutant Release and Transfer Register (E-PRTR). The study also summarises the results of an expert dialogue in which representatives from environmental authorities of 18 European countries participated.

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Series
Texte | 166/2023
Number of pages
40
Year of publication
December 2023
Author(s)
Milan Matußek, Dr. Susanne Pankov, Johanna Hansjürgens, Alina Ulmer
Language
English
Publisher
German Environment Agency
Links
UBA topic website – Corporate Sustainability Reporting (in German)
Additional information
PDF is accessible
File size
2306 KB
Price
0,00 €
Print version
nicht lieferbar
Article:

Tags:
 Nachhaltigkeitsberichterstattung  Umweltverschmutzung  Immissionschutz  CSRD  sustainability reporting

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Source URL (modified on 12.12.2023):https://www.umweltbundesamt.de/en/publikationen/corporate-sustainability-reporting-on-environmental