Article
The good, the bad, and the ugly: What big energy and utilities players tell us about the new sustainability reporting regime
An analysis of first-year CSRD and ESRS disclosures shows how mandatory sustainability reporting has improved transparency but diluted strategic insight, based on evidence from energy and utilities companies.
Sustainability
By Sara Ratti, Frederic Barge, Florian Hoos, Florence Hugard, Danielle Landesz Campen and Karl Schmedders
in I by IMD