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Regulatory Evolution in ESG Disclosure
By Oriane KAESMANN, Research Manager the LHoFT
Since 2019, environmental, social, and governance (ESG) regulation has reshaped the operating landscape for companies across the European Union. Ambitious frameworks such as the Corporate Sustainability Reporting Directive (CSRD)(1), the Corporate Sustainability Due Diligence Directive (CSDDD)(2), the SFDR(3) and the EU Taxonomy Regulation(4) have not only raised the bar for transparency but also established a foundation for what many saw as a new standard of corporate accountability. These policies pushed firms, either large and small, to invest heavily in data infrastructure, governance frameworks, and ESG talent to comply with...
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