Below is an excerpt from ISS Corporate Solution’s recently released report “ESRS: A New Chapter in Sustainability Reporting”. The full report is available on the ISS Corporate Solutions online library.
On July 31, 2023, the European Commission adopted the first set of European Sustainability Reporting Standards (ESRS), which require companies to provide comprehensive and robust information about social and environmental impacts, risks and opportunities to a broad group of stakeholders. In this report, ISS Corporate Solutions breaks down the ESRS’ implications for companies, investors, customers and other stakeholders. We also examine the practical steps that corporates may take to prepare themselves for the new disclosure requirements.
Authored by:
Reinhilde Weidacher, Managing Director, Head of EMEA Solutions, ISS Corporate Solutions