Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws

Summary

Large companies in the EU face new comprehensive environmental reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS). This report investigates, through two manufacturing company case studies in Germany, how existing environmental data and processes from other environmental laws can be leveraged for ESRS reporting. The findings indicate that while some synergies exist, the extent of data usability varies significantly, with new challenges identified for topics like biodiversity and microplastics, highlighting the need for tailored data collection strategies.

Key Facts

Source Document

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