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Section: Electronic documentsTitle: Reporting obligations / J. Scott Marcus, Apostolos ThomadakisAuthor: Marcus, J. ScottPublication: Brussels : European Parliament, 2025Physical description: 71 p.Notes: Sumario: This study provides an overview of regulatory reporting and disclosure overlaps that businesses face across the recently enacted Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the EU Taxonomy. It provides recommendations on how to mitigate the burdens caused by these overlaps, together with a preliminary assessment of the Commission's efforts to reduce burdens in the proposed Omnibus DirectivesThis includes: Shift in EU policy focus -- Legislative process and urgency -- Regulatory burden -- Reporting obligations as a compliance challenge -- Evolving regulatory approaches -- Overlaps in environmental and sustainability impacts -- Overlaps in social and human rights -- Overlaps in governance and corporate strategy -- Costs of CSRD implementation -- Benefits of CSRD implementationMateria / lugar / evento: SostenibilidadEmpresasNormativa comunitariaInformación no financieraTaxonomíasGobierno corporativoResponsabilidad social corporativaDirectiva CSDDDDirectiva CSRDUnión EuropeaOtros autores: Thomadakis, Apostolos European Parliament. Policy Department Economic and Scientific Policy Other categories: 918.23Rights: In Copyright (InC)Referencias externas: