Wavestone2024为了可持续发展监管力度是需加大还是放缓英文版20页

CSR Barometer-3rd editionRegulation: Accelerator or brake in the quest for sustainable performance?In partnership withGlobal ExecutiveSummary“Beyond the risks and constraints, the European CSRD directive, which came into effect on January 1, 2024, represents an exceptional opportunity to accelerate sustainable transformation in companies, both technically and humanly. By promoting increased transparency in environmental, social, and governance (ESG) practices and facilitating performance comparisons across sectors, the CSRD encourages companies to pragmatically adapt their strategy and operations to integrate sustainability issues at the core of their business models.*The Impacts - Risks - Opportunities approach makes it possible to better anticipate future challenges and seize new market opportunities. It is crucial not to reduce ambition to a mere compliance exercise: if all efforts are focused on reporting, there is a significant risk of losing sight of the essential, namely substan