European Sustainability Reporting Standards (ESRS): Interoperability as innovation?

TY - GEN

T1 - European Sustainability Reporting Standards (ESRS): Interoperability as innovation?

AU - Chalmers, Adam

AU - Klingler-Vidra, Robyn

PY - 2023/8/1

Y1 - 2023/8/1

N2 - The ESRS has been hailed as innovative, a watershed. We study its innovativeness relative to existing corporate sustainability policies and find that its not innovative in the language it uses. But that’s not a bad thing. It is a significant advance in terms of aligning with private sustainability reporting frameworks and standards. It should be celebrated for how it enshrines legal reporting requirements and how it advances the interoperability of sustainability standards.

AB - The ESRS has been hailed as innovative, a watershed. We study its innovativeness relative to existing corporate sustainability policies and find that its not innovative in the language it uses. But that’s not a bad thing. It is a significant advance in terms of aligning with private sustainability reporting frameworks and standards. It should be celebrated for how it enshrines legal reporting requirements and how it advances the interoperability of sustainability standards.

UR - https://www.globalpolicyjournal.com/blog/01/08/2023/european-sustainability-reporting-standards-esrs-interoperability-innovation

M3 - Editorial

SN - 1758-5899

JO - Global Policy

JF - Global Policy

ER -