RSM Voice of ESG | JANUARY EDITION
Dear reader,
As we reflect on the past year, the landscape of sustainability continues to evolve, with significant developments shaping the future of ESG reporting and strategy. This edition of The Voice of ESG highlights key insights from 2024, focusing on the challenges, clarity, and strategic transformations that have emerged in sustainability reporting. Our articles offer expert perspectives on how these shifts are influencing the corporate world, setting the stage for a more sustainable and transparent future.
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Looking ahead to 2025, we are excited to continue supporting your journey through these evolving frameworks, helping you stay ahead in a rapidly changing environment.
?Warm regards,
?Mario van den Broek RSM Netherlands Tax & Business Consulting Services
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?Key Developments in Sustainability Reporting: Clarity, Challenges, and Evolving Roles in 2024 In 2024, the European Union made notable progress in strengthening its sustainability reporting framework, with particular focus on the Corporate Sustainability Reporting Directive (CSRD). This year has brought increased clarity on CSRD requirements for businesses and auditors, emphasizing non-financial risk disclosures, materiality assessments, and the scope of reporting. However, several ambiguities remain, particularly in how businesses should manage and report ESG data. This article delves into key updates for 2024, including developments in the EU Taxonomy, the deforestation regulation delay, and the European Sustainability Reporting Standards (ESRS). It also explores global sustainability reporting trends, focusing on the evolving landscape in key regions such as the US, Canada, and beyond. Additionally, we reflect on the key outcomes from COP29, highlighting global climate finance goals and other significant achievements and challenges.
?Shaping the Future of Sustainability: Key Strategic Transformations in 2024 In 2024, the pursuit of sustainability has become a central driver of business strategy as organizations navigate an increasingly complex landscape of environmental, social, and governance (ESG) expectations. This year, significant regulatory advancements, including the Corporate Sustainability Reporting Directive (CSRD), have reshaped how businesses approach sustainability reporting and governance. However, the role of leadership in integrating sustainability into business models has never been more crucial. As companies move beyond mere compliance and toward embedding sustainability into their long-term strategic goals, the focus has shifted from meeting regulatory requirements to fostering a culture of transparency, accountability, and innovation. This article explores the key strategic transformations of 2024, highlighting the evolving responsibilities of leaders, the integration of sustainability across industries, and the broader political and regulatory developments shaping the future of sustainability.