Reuters—Mandatory Sustainability Reporting: What Is on the Horizon?

Key Takeaways

What are the most important ESG reporting requirements around the world, and what’s around the corner? 

In a world increasingly filled with geopolitical disruption, the impact of environmental, social, and governance issues on businesses is becoming greater than ever. At the same time, pressures are increasing for companies to closely monitor their impacts on the wider world, raising the demand for transparent and consistent reporting frameworks. 

Across the globe, we are now witnessing an unprecedented shift away from voluntary ESG disclosures to mandatory ones.

In this essential report, Workiva and Reuters examine the scope and impact of current and upcoming key requirements, including:

• The EU's existing Non-Financial Reporting Directive (NFRD)
• Greenhouse gas (GHG) emissions targets 
• The Corporate Sustainability Reporting Directive (CSRD)
• The EU Taxonomy 
• International Sustainability Standards Board (ISSB) proposals
• Proposals from the U.S. Securities and Exchange Commission (SEC)