Corporate sustainability reporting on environmental pollution

Description: From 2025 onwards, the Corporate Sustainability Reporting Directive (CSRD) requires large European companies to provide transparency on their impacts on people and the environment. So far, the role of these new reporting rules in the work of environmental authorities has not been systematically analysed and discussed. This study examines the potential benefits and challenges for environmental authorities to use corporate information on environmental pollution to be disclosed under the European Sustainability Reporting Standard (ESRS) E2. In particular, it analyses the interfaces between ESRS E2, the Industrial Emissions Directive (IED) and the European Pollutant Release and Transfer Register (E-⁠ PRTR ⁠). The study also summarises the results of an expert dialogue in which representatives from environmental authorities of 18 European countries participated. Veröffentlicht in Texte | 166/2023.

Types:

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Origin: /Bund/UBA/Webseite

Tags: Umweltbehörde ? Industrieemissionsrichtlinie ? CSR-Richtlinie ? Studie ? Umweltverschmutzung ? E-PRTR ? PRTR ? Nachhaltigkeitsbericht ?

License: other-closed

Language: Englisch/English

Organisations

• Umweltbundesamt (Herausgeber*in)

Persons

• Alina Ulmer (Verfasser*in)
• Dr. Susanne Pankov (Verfasser*in)
• Johanna Hansjürgens (Verfasser*in)
• Milan Matußek (Verfasser*in)

Issued: 2023-12-01

Time ranges: 2023-12-01 - 2023-12-01

Resources

• UBA topic website – Corporate Sustainability Reporting (in German)

  https://umweltbundesamt.de/csrd (Webseite)
• https://www.umweltbundesamt.de/sites/default/files/medien/11850/publikationen/166_2023_texte_corporate_sustainability_reporting_0.pdf (PDF)

Status

Aktiv

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