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ESG Reporting: An Overview of Upcoming Transformative Change

The ESG reporting landscape is on the verge of a big transformation: from being mostly a voluntary one that companies may opt to partake in, it will soon be mandatory to disclose sustainability related information alongside annual financial reporting.

While it may seem that only large and multinational companies will need to pay attention to these upcoming requirements, small- and medium sized companies that play a part in the supply chains of these larger firms will need to understand too which requests will come their way.

Curious what these requirements may look like and when they are set to come into effect? This paper from the Harvard Law School on Corporate Governance provides a helpful overview of the three main proposed ESG disclosures: in the EU as part of the Corporate Sustainability Reporting Directive (CSRD), internationally by the International Sustainability Standards Board (ISSB) and in the US by the SEC.



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