It will be more difficult to decide for yourself what is important to a company and more detail will be required.
The new requirements include
- Extension of the scope to all large companies and companies listed on regulated markets (except listed micro companies)
- Requirements for the audit of reported information (review)
- Introduction of more detailed reporting requirements and a requirement to report according to EU sustainability reporting standards.
- Requiring companies to digitally "tag" the reported information so that it is machine-readable.