Reporting obligations

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      <subfield code="a">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</subfield>
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      <subfield code="a">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</subfield>
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