Sustainability reporting in Europe : from compliance to strategy

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<rdf:Description>
<dc:creator>Fantini, Lorenzo</dc:creator>
<dc:creator>Boston Consulting Group</dc:creator>
<dc:date>2026</dc:date>
<dc:description xml:lang="es">Sumario: The report analyses the evolution of sustainability reporting in Europe following the implementation of the CSRD and the European Sustainability Reporting Standards (ESRS). It highlights that companies have adopted an approach centred on regulatory compliance, resulting in reports that are lengthy, costly and of little use for decision-making. The introduction of ESRS Set 2 in 2026 will reduce complexity and prioritise strategic value, offering companies the opportunity to move from a compliance-based model to one driven by strategy. The document proposes a comprehensive approach that includes redefining materiality, redesigning reporting processes and leveraging artificial intelligence, alongside robust governance, to turn reporting into a competitive advantage
</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/195937.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Sostenibilidad</dc:subject>
<dc:subject xml:lang="es">Normativa comunitaria</dc:subject>
<dc:subject xml:lang="es">Estrategia empresarial</dc:subject>
<dc:subject xml:lang="es">Cumplimiento normativo</dc:subject>
<dc:subject xml:lang="es">Informes corporativos</dc:subject>
<dc:subject xml:lang="es">Gobierno corporativo</dc:subject>
<dc:subject xml:lang="es">Ventaja competitiva</dc:subject>
<dc:subject xml:lang="es">Unión Europea</dc:subject>
<dc:type xml:lang="es">Artículos y capítulos</dc:type>
<dc:title xml:lang="es">Sustainability reporting in Europe : from compliance to strategy</dc:title>
<dc:relation xml:lang="es">En: BCG Climate Change and Sustainability .-  Boston Consulting Group. - 6 July 2026 : 14 p.</dc:relation>
<dc:coverage xml:lang="es">Unión Europea</dc:coverage>
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