Sustainability reporting is growing rapidly in the European Union (EU) and requirements are becoming more stringent. The von der Leyen Commission has not only pushed forward the EU Green New Deal but has made it its distinctive trademark. On the private sector side, companies are preparing to enhance their sustainability reporting capacity to develop new key performance indicators that enable them to go beyond their traditional responsibilities and contribute to the EU’s environmental and social targets. While companies are increasingly reporting on sustainability aspects, there is still a clear lack of standardization. In this context, investors need to be able to compare the sustainability impact of potential financial decisions.
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