International expert dialogue on the Corporate Sustainability Reporting Directive (CSRD)

As of 2025, the Corporate Sustainability Reporting Directive will require large European companies to report on their human and environmental impacts. To date, there has been no systematic analysis and discussion of the role these new reporting requirements will have on the work of environmental authorities. 

On behalf of the German Federal Environment Agency (Umweltbundesamt - UBA), adelphi conducted a study that examines the usefulness and benefits for environmental authorities of the environmental information that large European companies will be required to publicly report under the Corporate Sustainability Reporting Directive (CSRD) and its European Sustainability Reporting Standard (ESRS) E2. In particular, the study focuses on the interfaces between the new reporting requirements under ESRS E2 and the Industrial Emissions Directive (IED) and the European Pollutant Release and Transfer Register (E-PRTR). It also summarises the results of an expert dialogue with representatives of environmental authorities from 18 European countries.