Publication vom 29.11.2024
Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws
… mid-sized company This paper investigates synergies and challenges for companies to use information collected to meet their environmental regulatory obligations for the … industry. The case studies find that processes in place and data collected because of existing legal requirements can in part be leveraged for sustainability … 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 …