REPORTING OBLIGATIONS

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REPORTING OBLIGATIONS

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Business and biodiversity basics Identifying and measuring impacts and dependencies Integrating biodiversity into a business context Sustainable investment

This study provides an overview of the regulatory reporting and disclosure overlaps faced by companies under the Corporate Sustainability Reporting Directive (CSRD), the Due Diligence Directive (CSDDD) and the EU Taxonomy. It offers recommendations on how to mitigate the burdens caused by these overlaps, along with a preliminary assessment of the Commission's efforts.

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