Regulatory Developments on Sustainability Issues in Light of Delegated Regulation (EU) 2023/2772 (ESRS)

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dc.contributor.authorMartínez-Torres, Virginia
dc.date.accessioned2025-01-21T12:50:59Z
dc.date.available2025-01-21T12:50:59Z
dc.date.issued2024
dc.description.abstractSustainability reports have undergone significant evolution with the implementation of Directive 2022/2464 (CSRD). Despite the standardization efforts through the European Sustainability Reporting Standards (ESRS) developed by EFRAG, in 2023, the European Commission proposed significant reductions in reporting requirements, with cuts of up to 50%. This step back in the requirements has caused uncertainty about the CSRD’s ability to ensure effective environmental sustainability reporting. The changes, formalized in Delegated Regulation (EU) 2023/2772, represent a turning point in regulating corporate sustainability, and their adequacy in achieving transparency and comparability objectives continues to be a matter of debate.
dc.identifier.citation„Review of European and Comparative Law”, 2024, Vol. 58, No. 3, pp. 223-239.
dc.identifier.doi10.31743/recl.17459
dc.identifier.issn2545-384X
dc.identifier.urihttps://hdl.handle.net/20.500.12153/8205
dc.language.isoen
dc.publisherWydawnictwo KUL
dc.rightsAttribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectNFRD
dc.subjectNFIS
dc.subjectCSRD
dc.subjectESRS
dc.subjectEFRAG
dc.titleRegulatory Developments on Sustainability Issues in Light of Delegated Regulation (EU) 2023/2772 (ESRS)
dc.typeinfo:eu-repo/semantics/article
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Review of European and Comparative Law, 2024, Vol. 58, No. 3