2023 sees the introduction or expansion of ESG regulations in Europe and beyond, all designed to increase transparency and consistency around sustainability reporting and disclosure requirements. These attempts to bring further transparency, however, can be confusing, and with acronyms like ESRS, EFRAG, and CSDDD flying around it can be hard to keep up with upcoming requirements. In this timeline guide, we give you a brief overview of the new and upcoming regulations for 2023. It’s non-exhaustive, but it contains key details for the most prominent regulatory events this year – when they come into force, where they apply, and what they mandate.
