How does it have to be reported?
In the future, sustainability reporting should no longer appear in a separate report, but form part of the annual report. The Commission’s proposal provides for the information to be digitally labelled so that it is machine-readable. It will be provided electronically in accordance with the requirements of the ESEF Regulation. This is to ensure that the report can feed into the European Single Access Point (ESAP) platform foreseen in the Capital Markets Union Action.
As soon as there is news about the CSR Directive, we will report on it here on the blog.