The European Commission is seeking to simplify the reporting burden for companies. Under its recent package of proposals, only the largest companies would report under European Sustainability Reporting Standards (ESRS).

      In this podcast, Jan A. Müller (Partner, KPMG in Germany) talks to Katharina Gädeke (Partner, KPMG in Germany) about the proposals and what they might mean for companies that have already reported or are preparing to report under ESRS.

      This table provides an overview of how the proposals would affect different companies.

      Key changes to scope and timing
      Don't let all the efforts and investments [in sustainability reporting] go to waste, but focus on what you want to prepare and produce for the market in order to provide transparency over your sustainability ambitions.

      Jan A. Müller

      Partner, KPMG in Germany


      The strategic perspective of sustainability reporting is not only a compliance exercise but also a good opportunity to inform stakeholders about strategic activities.

      Katharina Gädeke

      Partner, KPMG in Germany