Auditing, supervising and enforcing corporate sustainability due diligence, disclosure and reporting

National and European legislators are pushing for transparency on Environmental, Social and Governance (ESG) impacts of businesses. As a result, sustainability reporting and disclosure, due diligence and sustainability assurance obligations have been introduced. Implementation, assurance, and enforcement are based on appropriate standards. Various standard setters have started the process of establishing global and European standards for reporting, assurance, and ethics. © @ ERA 2023.