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    International Sustainability Reporting – Divergence and Equivalence governance corpgov.law.harvard.edu
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Since the first application of the EU Corporate Sustainability Reporting Directive (“CSRD”) to companies in 2024, two projects have been underway to produce detailed sustainability reporting standards: (i) the EU’s Sustainability Reporting Standards, with separate standards for EU companies (the “ESRS”) and groups with non-EU parents (the “N-ESRS”) reporting under CSRD and (ii) the International […]

Source: Harvard Law School Forum on Corporate Governance

Published: 2026-07-20T11:32:12Z