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Case studies from a large and mid-sized company
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Editor
Containing Item
Keywords
CSRD, sustainability reporting, environmental management, case study
Funding Indicator (FKZ)
3722141020
Research Indicator
Citation
Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws. (2024). German Environment Agency. https://doi.org/10.60810/openumwelt-7665
Abstract english
This paper investigates synergies and challenges for companies to use information collected to meet their environmental regulatory obligations for the purposes of reporting under the new European Sustainability Reporting Standards (ESRS). It presents the results of two cases studies from the German manufacturing industry. The case studies find that processes in place and data collected because of existing legal requirements can in part be leveraged for sustainability reporting. Environmental management systems and former sustainability reports also facilitate data collection for ESRS reporting. However, the extent to which information can be used is topic-dependent. In the case studies gaps remain, for example, regarding biodiversity and microplastics and value chain information.