Cover des Facsheets "Corporate environmental reporting"
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Corporate environmental reporting

Compatibility of Due Diligence laws and the European Sustainability Reporting Standards (ESRS)


The Corporate Sustainability Reporting Directive (CSRD) will require large companies to create transparency about their environmental and social impacts, including those in the supply chain. New laws on corporate supply chain due diligence, such as the German Supply Chain Act (LkSG) or the planned European Corporate Sustainability Due Diligence Directive (CSDDD), oblige companies to address environmental damage and human rights violations in their supply chains and report on the outcome. In the context of the current debate on easing reporting burdens for companies, this factsheet examines the compatibility of the environmental reporting requirements from the CSRD with those of selected due diligence laws to identify synergies and gaps.

Series
fact sheet
Number of pages
23
Year of publication
Author(s)
Patrick Schöpflin
Language
English
Project No. (FKZ)
3722 14 102 0
Publisher
German Environment Agency
Additional information
PDF is accessible
File size
1370 KB
Price
0,00 €
Print version
not available
rated as helpful
26
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Tags:
 CSRD  due diligence  supply chain  sustainability reporting  environmental management