Global pressure for sustainability reporting is growing. Despite mixed political messages and delays to some regulations, companies are continuing to work towards improving the reports they issue to regulators and other stakeholders, seeing it as a critical business imperative that is important to customers, investors, and employees.
But delays to some elements of the EU’s groundbreaking Corporate Sustainability Reporting Directive (CSRD), announced in its series of “Omnibus” simplifications, and political headwinds from the U.S. federal government are raising questions about what companies should do now. Should they delay reporting to see how political impetus develops, or press on regardless?
