Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS)

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      <subfield code="a">This new Directive introduces a requirement for in-scope organisations to take a view over the short, medium, and long-term. It also goes beyond performance reporting and introduces disclosure obligations on governance, strategies and objectives to advance more sustainable business models. Specifically, companies will be required to provide information on the management of impacts, risks, and opportunities (IROs) related to sustainability matters relevant to their business and value chain. With the introduction of the CSRD, risk management emerges as a newfound focus area for sustainability reporting. This increased scrutiny is, in part, the result of increasing investor awareness of the financial impacts linked to sustainability-related risks</subfield>
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