I sidste uge offentliggjorde EU-kommissionen et forslag, som vil lette kravene til bæredygtighedsrapportering for blandt andet mindre virksomheder i forbindelse udrulningen af European Sustainability Reporting Standards (ESRS) og Corporate Sustainable Reporting Directive (CSRD).
Forslaget indebærer, at de visse virksomheder har en længere tidsperiode til at indfase rapportering på blandt andet Scope 3 emissioner for at reducere omkostningerne for compliance. EU-kommissionen vil udvide tidsfristen til starten af 2025.
De sænkede krav møder dog modstand hos Eurosif (The European Sustainable Investment Forum). Her udtaler Aleksandra Palinska, Eurosif’s Executive Director, blandt andet: “We acknowledge the challenges preparers will face when complying with the ESRS. However, the EU Commission should not prioritise reducing reporting requirements at the expense of the public interest and other stakeholders, including of investors and financial institutions in dire need of sustainability information to comply with their own regulatory requirements. If not amended, this draft Delegated Act will hinder the capacity of investors to make informed sustainable investment decisions and risks jeopardising EU commitments to deliver on the EU’s Green Deal and Climate Law ambitions.”
Læs mere her.
