This podcast features Marc Rotter, Counsel at Ropes & Gray, and Andreas Rasche, Professor at Copenhagen Business School. They dive into the European Commission's proposals aimed at simplifying sustainability reporting, highlighting how these changes could reduce burdens for SMEs while raising concerns about data availability for investors. Rotter discusses the uncertain legislative timeline, while Rasche emphasizes the risks of limited ESG data for making informed investment decisions. Together, they shed light on the evolving landscape of corporate sustainability transparency.