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Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws

Case studies from a large and mid-sized company


This paper investigates synergies and challenges for companies to use information collected to meet their environmental regulatory obligations for the purposes of reporting under the new European Sustainability Reporting Standards (ESRS). It presents the results of two cases studies from the German manufacturing industry. The case studies find that processes in place and data collected because of existing legal requirements can in part be leveraged for sustainability reporting. Environmental management systems and former sustainability reports also facilitate data collection for ESRS reporting. However, the extent to which information can be used is topic-dependent. In the case studies gaps remain, for example, regarding biodiversity and microplastics and value chain information.

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Series
Texte | 166/2024
Number of pages
51
Year of publication
November 2024
Author(s)
Theresa Steyrer, Pia Elverich, Sarah Rittinger
Related publications
Corporate environmental reporting
Language
English
Project No. (FKZ)
3722 14 102 0
Publisher
German Environment Agency
Links
UBA-Themenseite „Nachhaltigkeitsberichterstattung von Unternehmen“Arbeitshilfen: Umweltrisiken in globalen Lieferketten aufdecken
Additional information
PDF is accessible
File size
1065 KB
Price
0,00 €
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Article:

Tags:
 CSRD  sustainability reporting  environmental management  case study

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Source URL (modified on 29.11.2024):https://www.umweltbundesamt.de/en/publikationen/comparison-of-environmental-reporting-requirements