Publication
Strategy to Leverage Sustainability Reporting: Advancing International Alignment and Capacity Building
April 1, 2025 - This report presents an executive summary of a comprehensive scoping study on the effective implementation of the European Sustainability Reporting Standards (ESRS) . It provides actionable recommendations to enhance ESRS as a tool for economic transformation through international alignment, sectoral approaches, and value chain capacity building beyond compliance. While policy uncertainties may impact ESRS specifics, the core challenges—capacity-building, coherence, and stakeholder engagement—remain pivotal. Discover strategies to leverage ESRS beyond compliance and foster ambitious, globally aligned sustainability reporting that drives transformative change.
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