BOARD: Sustainability reporting - the next level!

In their contribution to BOARD, Dr. Christine Bortenlänger and Dr. Uta-Bettina von Altenbockum deal with the status quo of sustainability reporting. Although the EU taxonomy has not yet been finalised, the EU is already working on the Corporate Sustainability Reporting Directive and the European sustainability standards. In order for this to become practicable and user-friendly, the taxonomy, CSRD and the sustainability standards must be closely coordinated, the authors say. In view of the very ambitious timetable, the EU should set priorities and first deal with the issues of climate and the ESG aspects addressed in the Disclosure Regulation.

The article appeared in BOARD – Zeitschrift für Aufsichtsräte, 6/2021, S. 280f.