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.
Klima | Energie, Chemikalien, Wirtschaft | Konsum, Luft, Abfall | Ressourcen, Wasser, Nachhaltigkeit | Strategien | Internationales
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
Reihe
Texte | 166/2024
Seitenzahl
51
Erscheinungsjahr
Autor(en)
Theresa Steyrer, Pia Elverich, Sarah Rittinger
Sprache
Englisch
Forschungskennzahl
3722 14 102 0
Verlag
German Environment Agency
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1065 KB
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