The European Round Table for Industry’s (ERT) CFO Platform states that although sustainability remains both a key driver for decision-making and a factor in securing competitive advantage for companies, there remain significant challenges stemming from the overlapping and often non-comparable regulatory framework in the EU.
The position paper sets out the key issues and proposed policy remedies for reporting under 1) the Sustainable Finance Regulatory Framework – discussing mainly the CSRD, EU Taxonomy, CSDDD; 2) the Carbon Border Adjustment Mechanism’s (CBAM) implementation; and 3) corporate taxation.