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Climate | Energy, Economy | Consumption, Sustainability | Strategies | International matters

Recommendations for the design of sustainability reporting standards under the Corporate Sustainability Reporting Directive (CSRD)

Policy Paper


The European Non-Financial Reporting Directive requires certain large undertakings to disclose sustainability-related information. The Directive is currently being revised and renamed to Corporate Sustainability Reporting Directive (CSRD). One of the main innovations of the European Commission’s proposal for the CSRD is the development of uniform European Sustainability Reporting Standards. This Policy Paper contains specific recommendations for the standard setting process in order to advance meaningful reporting on environmental matters. The authors discuss how reporting requirements on climate-related and environmental targets, actions and performance indicators should be designed, what should be considered when addressing the Greenhouse Gas neutrality of undertakings and how the standards can ensure compatibility with existing disclosure obligations of financial market participants.

Series
Texte | 08/2022
Number of pages
37
Year of publication
Author(s)
Christian Lautermann, Esther Hoffmann, Carla Young, Markus Duscha, Walter Kern, Theresa Steyrer, Kaya Feddersen
Language
English
Other languages
Project No. (FKZ)
3719 14 102 0
Publisher
German Environment Agency
Additional information
PDF is accessible
File size
1168 KB
Price
0,00 €
Print version
not available
rated as helpful
12