The final report contains background analyses and recommendations for the development of sector-specific standards, guidelines, and support tools for corporate sustainability management and sustainability reporting. A collection of case studies and brief studies identifies the interfaces between the EU sustainability reporting standards for companies (ESRS) and other environmental legislation, supply chain regulations, and product-related rules, and derives recommendations for strengthening coherence. The content is aimed at standard setters, companies, auditing and consulting firms, civil society organizations, and associations. 

The report was completed in 2024 and does not take into account current political and regulatory developments in corporate sustainability reporting. 

View report (DE)