Reporting obligations

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<rdf:Description>
<dc:creator>Marcus, J. Scott</dc:creator>
<dc:creator>Thomadakis, Apostolos</dc:creator>
<dc:creator>European Parliament. Policy Department Economic and Scientific Policy</dc:creator>
<dc:date>2025</dc:date>
<dc:description xml:lang="es">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 Directives</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/188179.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:publisher>European Parliament</dc:publisher>
<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">Empresas</dc:subject>
<dc:subject xml:lang="es">Normativa comunitaria</dc:subject>
<dc:subject xml:lang="es">Información no financiera</dc:subject>
<dc:subject xml:lang="es">Taxonomías</dc:subject>
<dc:subject xml:lang="es">Gobierno corporativo</dc:subject>
<dc:subject xml:lang="es">Responsabilidad social corporativa</dc:subject>
<dc:subject xml:lang="es">Directiva CSDDD</dc:subject>
<dc:subject xml:lang="es">Directiva CSRD</dc:subject>
<dc:subject xml:lang="es">Unión Europea</dc:subject>
<dc:type xml:lang="es">Books</dc:type>
<dc:title xml:lang="es">Reporting obligations</dc:title>
<dc:format xml:lang="es">71 p.</dc:format>
<dc:coverage xml:lang="es">Unión Europea</dc:coverage>
<dc:description xml:lang="es">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 implementation</dc:description>
</rdf:Description>
</rdf:RDF>