Corporate reporting on everything from climate change to workers’ rights is set for a shake-up in the European Union, and companies should use 2023 to prepare for new regulations and stakeholder expectations.

European regulators have been increasingly vocal about the need for companies to not only act more sustainably but to report their actions and progress toward environmental, social, and governance (ESG) goals more meaningfully and transparently.

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Neil Hodge is a freelance business journalist and photographer based in Nottingham, United Kingdom. He writes on insurance and risk management, corporate governance, internal audit, compliance, and legal...