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Sustainability now: Determining required reporting

PwC's accounting podcast

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Navigating Sustainability Reporting Requirements

This chapter explores the reporting obligations for listed entities, highlighting the differences between large and small companies under the Corporate Sustainability Reporting Directive (CSRD). It explains the criteria that determine reporting requirements for both EU and non-EU entities and discusses the various frameworks of the European Sustainability Reporting Standards (ESRS). Additionally, it addresses the complexities of sustainability disclosures, exemptions for subsidiaries, and the nuances of financial reporting in relation to sustainability metrics.

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