April 24, 2024 | 1:00 PM EDT
Making Connections 1: Placing CSRD in the Context of the EU Regulatory Landscape
Placing CSRD in the Context of the EU Regulatory Landscape
By now, many within the corporate reporting sphere understand the Corporate Sustainability Reporting Directive (CSRD) as a mechanism for enhancing the quality, transparency, and comparability of reported sustainability information. However, the regulatory context from which CSRD emerged and how it may influence the future regulatory landscape, are less widely understood. The CSRD is a natural progression of pre-existing EU legislation and a significant step forward for EU sustainability and climate goals. Recognizing this context allows us to better understand the intent behind CSRD and gain useful insight into how the regulatory landscape may continue to evolve.
Agenda
- ESRS Components – a broad overview of the entire set of standards including a data Building Blocks – the pre-existing legislation that is foundational to CSRD
- Influences – the strategic and legislative setting in which CSRD was developed
- Dependencies – the EU regulations dependent on high-quality sustainability information provided through CSRD in order to fully achieve their objectives
- Looking Forward – the influence that CSRD is having on future legislation and the corporate sustainability reporting landscape
Discussion Leaders
Louis D. Coppola
EVP & Co-Founder, G&A Institute
Christina Carlton
Sustainability Analyst, G&A Institute
Peter Paul van de Wijs
Chief Policy Officer of the Global Reporting Initiative (GRI)
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