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=== The ESG opportunity === The EU has existing regulation on non-financial disclosures, whereby large companies (defined as having over 500 employees) must report information on * Environmental matters * Social matters and treatment of employees * Respect for human rights * Anti-corruption and bribery * Diversity on company boards (in terms of age, gender, educational and professional background) In April 2021, the EU Commission moved forward with a proposal for a Corporate Sustainability Reporting Directive (CSRD). This adds the following components: * Extension of the scope to all large companies and all companies listed on regulated markets (except listed micro-enterprises). * Requirement for the audit (assurance) of reported information. * Introduction of more detailed reporting requirements, and a requirement to report according to mandatory EU sustainability reporting standards. * Requirement for companies to digitally βtagβ the reported information, so it is machine readable and feeds into a European single access point. It is anticipated that the first set of standards would be adopted by October 2022, with the intention to translate into national legislative frameworks by mid-2023. However, as has been the case for the whistleblowing regulation, it would be wise to treat this timetable with a degree of scepticism.
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