The Council of European Union publishes the directive regarding corporate sustainability reporting

The principal novelties of the proposal are:

to extend the scope of the reporting requirements to additional companies, including all large companies and companies listed on a regulated market (except listed micro- companies);
to require assurance of sustainability information;
to specify in more detail the information that companies should report, and require them to report in line with mandatory EU sustainability reporting standards;
to ensure that all information is published in a dedicated section of company management reports.