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By Dario ZAMBOTTI, Director Assurance and Jeremy PAGES, Director Assurance, Deloitte Luxembourg
With sustainability now at the epicenter of business, new standards and regulations are evolving at an international level. The European Financial Reporting Advisory Group (EFRAG) recently published 13 Exposure Drafts (EDs) of European Sustainability Reporting Standards (ESRS) in alignment with the Corporate Sustainability Reporting Directive (CSRD) of the European Commission (EC). Similarly, the US Securities and Exchange Commission (SEC) issued a regional proposal on climate-related disclosure, while the International Sustainability Standards Board (ISSB) released two EDs on general sustainability and climate reporting applicable at a global scale. Even the China...
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