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Think Digital for Sustainability Disclosures

May 28, 2023

XBRL EU urges digital for sustainability disclosures at a meeting in Rome this week. At the very successful XBRL-EU conference in Rome earlier this week, the attendees heard a range of details about the upcoming implementation of the European Sustainability Reporting Standards (or ESRSs) via the CSRD, or Corporate Sustainability Reporting Directive.

A consistent theme emerged. It is clear that regulators, investors, banks, data providers, customers and suppliers all want the upcoming information to be digital from the outset. For many companies, the construction of CSRD disclosures will involve considerable new work in terms of the development of policies, data sourcing, systems, processes and controls, as well as the creation of consistent and comparable reports. Thinking digital from the outset is key. That means that recognising that the preparation and production of sustainability disclosures should be designed very much with digital consumption in mind, even if (as is so often the case) timetables slip. There are a number of key steps required through to the end of the year.

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