Weiterentwicklung europäischer Nachhaltigkeitsberichtsstandards für Unternehmen – Abschlussbericht

Summary

Large companies in the EU face the challenge of consistently reporting on their environmental and social impacts and financial risks under the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS), which currently lack sufficient sector-specific guidance and full compatibility with other environmental legislation. This final research report by the German Environment Agency addresses this gap by providing analyses and recommendations for the planned development of sector-specific ESRS and exploring synergies with existing environmental laws. The project, which concluded in March 2024 with the report published in December 2025, aims to support the ongoing EU-level efforts to create a more coherent and effective framework for corporate sustainability reporting.

Key Facts

Source Document

https://example-government.gov/policy-document-link