Jurisdiction(s):
European Union

EU corporate sustainability reporting framework: CSRD, ESRS and Taxonomy Article 8—scope (including non-EU undertakings), phased timelines, Member State transposition, exemptions and deferrals

Published by a LexisNexis EU Law expert

Practice notes

Sustainability and ESG—key principles

Corporate sustainability—understood as performance against environmental, social and governance (ESG) standards—has risen sharply in significance for investors, customers and employees. In turn, ESG criteria (often called metrics or factors) have expanded quickly, providing benchmarks by which the performance of, typically, corporate entities can be assessed...

Common ESG metrics or factors

Across the EU and worldwide, emerging mandatory and voluntary ESG reporting frameworks aim to capture quantifiable information that demonstrates whether companies are genuinely “sustainable” against each ESG measure relevant to their operations, and to ensure that data is as transparent as possible for investors and other stakeholders. For more on how ESG principles have developed and how they work in practice, see the following Practice Notes:

ESG—new starter guide
Sustainable business and environmental, social, governance (ESG)—introduction for companies and advisers

For a central resource on sustainable business topics, including reporting, see: ESG and sustainability collection...

EU mandatory corporate sustainability reporting—core legal framework

Within the EU, the principal legislation governing compulsory sustainability disclosures is Directive 2013/34/EU on annual financial statements and consolidated financial statements...

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Web page updated on 21/05/2026

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