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Sustainability - The path forward: Reporting & compliance or financing & new business model?
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By Veronika DVORAKOVA, Senior manager in sustainability reporting Claire CHERPION, Sustainability Partner, PwC Luxembourg
A year after the Draghi report on EU competitiveness, all eyes have been on the EU’s retreat from the Green Deal in recent months. The proposed European Commission’s Omnibus simplification package has had a wide reach, impacting the number of companies affected and the information to be reported with regards to the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy requirements, the Corporate Sustainability Due Diligence Directive (CSDDD) and the Carbon Border Adjustment Mechanism (CBAM).
Other EU regulations have also been scaled back or paused,...
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