El Estado Actual y El Audaz Futuro De La Normativa ESG En Europe

The obligation to report on environmental, social and corporate governance (ESG) aspects for companies across Europe is undergoing an unprecedented transformation. In line with its ambitious climate, sustainability and human rights goals, the European Union (EU) has been introducing more stringent and company-specific disclosure requirements, most notably with the Corporate Sustainability Reporting Directive, which It comes to expand and replace the existing non-financial reporting requirements, and the Sustainable Finance Disclosure Regulation (SFDR) and EU taxonomy requirements, which aim to promote the evolution towards more sustainable investments from the environmental point of view.

The EU intends to achieve its general objectives by driving a higher level of standardization, especially in regard to the way in which companies report on issues related to ESG regulations. To do this, it faces the significant challenge of aligning its many member states, each with their own history and approach when it comes to ESG regulations.

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