Key Contacts: Simon O’ Neill – Partner
Sustainability reporting has become a huge focus for large corporates as implementation of CSRD looms, however sustainability issues and sustainability reporting for SME’s is just as critical for their strategy and business and also as they fall within the net of large corporates sustainability value chain. This week ESMA issued recommendations for increased SME sustainability reporting by listed SME’s on their “positive impacts and opportunities” as a measure to protect against greenwashing risks.
In this briefing, partner Simon O’Neill looks at voluntary sustainability reporting guidance for SME’s which sit outside of the scope of CSRD but yet will still need to address sustainability issues for their own operations and business strategy, their customers and suppliers requirements, their lenders and insurers and also for private equity or M&A investor requirements.
To read part 1 click here.
