On 14th July 2021, JBCE submitted the comments on the European Commission’s proposal of Corporate Sustainability Reporting Directive.
JBCE supports the European Commission’s proposal to enhance companies’ disclosure of corporate sustainability information, encompassing not only the environmental aspect, but also social and governance aspects. JBCE recognises the contribution that this legislation will make in the sustainable growth of companies.
With the above in mind, JBCE provides comments on the topics listed below:
1) Alignment of EU corporate sustainability reporting standard: internationally and with existing standards
2) Assurance and Audit requirements
3) Requirements on information to be disclosed
4) Reporting format
6) New provision proposal on effectiveness
The full position can be found in the attached document.