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Broader impacts of new sustainability reporting rules in Europe

World Accounting Report

Broader impacts of new sustainability reporting rules in Europe

Building on existing requirements

The European Union's latest directive on sustainability reporting builds on the existing non-financial reporting requirements, but goes much further and some new features mean that it will not only be companies in the EU that are affected by its provisions. This article sets out key areas covered by the legislation and asks what consequences the radical nature of the changes could have.

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