Focusing on considerations related to environmental, social impact, and governance, this brief expands upon the EU’s new rules on corporate sustainability disclosure.
Contents
- Stakeholder expectations and regulatory overview
- EU Overview: CSRD, EFRAG, and ESRS
- What are the changes affecting ‘E’, ‘S’ and ‘G’ in the ESRS standards?
- Key considerations for leadership
- Sustainability | Corporate level
- Sustainability | Business unit
- Legal/Compliance
- Finance
- Audit
- Appendix
- CSRD and disclosure details
- UK regulatory details
- How BSR can support
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