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Does Sustainability Reporting impact Business Conduct?

Does Sustainability Reporting impact business conduct? | ESG Insights | EisnerAmper Ireland

Definitely.  Under the new EU Corporate Sustainability Reporting Directive (CSRD), companies must disclose information on business conduct matters, including:  

  • corporate culture;
  • relationships with suppliers;
  • avoiding corruption and bribery;
  • protection of whistle-blowers;
  • animal welfare; and
  • payment practices

These requirements are set out in the (draft) European Sustainability Reporting Standard G1 – Business ConductCompanies must describe the role and the expertise of administrative, management and supervisory bodies, and the process to identify and assess material impacts, risks and opportunities arising from business conduct matters.   

Preparing meaningful disclosures under the Business Conduct standard will require companies to re-examine how they conduct business at the deepest level.  Boards and Executives will need to embrace sustainability by adopting  transparent business practices aligned with the global frameworks embodied in the standardAdopting these business practices will benefit your business and all stakeholders.  Putting your head in the sand is not an option.

At EisnerAmper we make sustainability simply sustainable.

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The content above is provided for general information purposes only and is not intended to provide, nor does it constitute, professional advice on any particular matter. If you would like more information or would like to discuss any of the topics raised above, please contact the author(s).

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