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Reporting obligations

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1001 ‎$0‎MAPA20250003620‎$a‎Marcus, J. Scott
24510‎$a‎Reporting obligations‎$c‎J. Scott Marcus, Apostolos Thomadakis
260  ‎$a‎Brussels‎$b‎European Parliament‎$c‎2025
300  ‎$a‎71 p.
5050 ‎$a‎Shift in EU policy focus -- Legislative process and urgency -- Regulatory burden -- Reporting obligations as a compliance challenge -- Evolving regulatory approaches -- Overlaps in environmental and sustainability impacts -- Overlaps in social and human rights -- Overlaps in governance and corporate strategy -- Costs of CSRD implementation -- Benefits of CSRD implementation
520  ‎$a‎This 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
650 4‎$0‎MAPA20080570736‎$a‎Sostenibilidad
650 4‎$0‎MAPA20080546991‎$a‎Empresas
650 4‎$0‎MAPA20080602741‎$a‎Normativa comunitaria
650 4‎$0‎MAPA20190013321‎$a‎Información no financiera
650 4‎$0‎MAPA20200024064‎$a‎Taxonomías
650 4‎$0‎MAPA20080596880‎$a‎Gobierno corporativo
650 4‎$0‎MAPA20080630485‎$a‎Responsabilidad social corporativa
650  ‎$0‎MAPA20250006089‎$a‎Directiva CSDDD
650  ‎$0‎MAPA20250005730‎$a‎Directiva CSRD
651 1‎$0‎MAPA20080640255‎$a‎Unión Europea
7001 ‎$0‎MAPA20250003637‎$a‎Thomadakis, Apostolos
7102 ‎$0‎MAPA20080645724‎$a‎European Parliament‎$b‎Policy Department Economic and Scientific Policy
856  ‎$u‎https://www.europarl.europa.eu/thinktank/en/document/IUST_STU(2025)773027