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PKF newsletter 04|2022

On the pathway to sustainability reporting

The EU Commission’s current proposal for a Directive has fleshed out sustainability reporting by 2023 with standards and extended the scope of application by 2026 to SMEs. The following explanations relating to the background and the legislative acts that already exist bring to light the requirements that will have to be observed here and how they will have to be complied with. 


Information on our website is of general nature. Although we try to archive the utmost precision and topicality with great care, the information ought not to be used without professional advice on basis of a careful review of the circumstances in each individual case.

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