Navigating the Evolving Landscape of Sustainability Disclosures: Companies Face Growing Complexity from Overlapping Global Regulations
Key Impact Points: As sustainability becomes a priority for governments, investors, and stakeholders, companies face challenges in navigating evolving disclosure regulations and standards. The proliferation of sustainability-related disclosure requirements—including the Corporate Sustainability Reporting Directive (CSRD)/European Sustainability Reporting Standards (ESRS), the International Financial Reporting Standards (IFRS) S1/S2 established by the ISSB,