Lautermann, Christian; Hoffmann, Esther; Young, Carla; … - Deutschland / Umweltbundesamt - 2020
, the paper focuses on how to make reporting on environmental topics compatible with disclosure requirements for the … reporting by the so-called Sustainable Finance Disclosure Regulation (SFDR). Reporting for each of the environmental topics …The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend …