Helping you invest in a sustainable future

Integrating sustainability into a business is a transformational journey: an ongoing process of monitoring, modification and rethinking. BDO helps organisations by outlining how to approach embedding sustainability practices into their business.

Part of the challenge is understanding where to start. BDO helps clients consolidate their commitment to sustainable development and to simplify the complexities encountered on the sustainability journey.

BDO’s experts have compiled a range of publications and tools that provide guidance on the path to achieving and transforming for a sustainable future, whether your company needs support on calculating and reporting on GHG emissions, seeks to meet the challenges of sustainable financing and investment decisions or wants to engineer operational resilience across the supply chain.

Please review the range of options below to access the right resource for your needs.

Corporate Sustainability Due Diligence Directive

After the Council and the European Parliament reached a provisional agreement on the Corporate Sustainability Due Diligence Directive (CSDDD) in December 2023, the final agreement came under threat. Amendments to the agreed text were made and, after a period of last-minute uncertainty, the Council voted on 24 May for the CSDDD. In this guide we address important elements of the approved text.

A BDO Legal Guide to the S in ESG

Clients, suppliers and employees are increasingly questioning organisations’ sustainability goals. This can be due to intrinsic motivation or the proliferation of laws and regulations, such as the Corporate Sustainability Reporting Directive (CSRD). Sustainable or ‘green’ employment conditions can be a way to give substance to the S(social) in ESG. Read BDO’s Legal Guide to the S in ESG for guidance.

Stay up to date on the most recent developments in the world of sustainability standards and corporate reporting - visit our IFRS and Corporate Reporting news page.

BDO's International Sustainability Reporting (ISR) Bulletin 2024/08 30 September 2024 Sustainability Reporting Update provides an overview of sustainability reporting with a focus on the updates related to the International Sustainability Standards Board’s (ISSB) IFRS® Sustainability Disclosure Standards - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and IFRS S2 Climate-related Disclosures (IFRS S2) - issued on 26 June 2023 and the European Sustainability Reporting Standards (ESRS) adopted by the European Commission on 31 July 2023 as well as other organisations.

BDO's International Sustainability Reporting (ISR) Bulletin 2024/09 Q3 Sustainability Reporting Jurisdictional Update includes information on developments in various jurisdictions including the European Union and the US. It also contains summaries of major events in sustainability reporting in jurisdictional sustainability reporting around the world.

ISRB 2024/04 EU Reporting: CSRD - Summary of Scope & Requirements (updated as at 11 September 2024)

The EU’s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024. The CSRD significantly expands both the scope of existing requirements (including to some non-EU groups) and the sustainability reporting requirements, which will be in accordance with European Sustainability Reporting Standards. BDO’s ISRB 2024/04 summarises the scope and requirements of the CSRD and has been updated to reflect clarifications provided in the CSRD FAQs released by European Commission on 7 August 2024.

Read the publication.

BDO has issued ISRB 2024/05 CSRD for Non-EU Companies (updated as at 11 September 2024)

The EU’s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024, with a later effective date for some entities. The scope of the CSRD will apply to many non-EU groups, which will have a significant effect, including the requirement to apply European Sustainability Reporting Standards. It is crucial for non-EU groups to determine if they will have a reporting obligation under the CSRD.

BDO’s ISRB 2024/05 summarises the scoping rules of the CSRD applicable to non-EU groups and has been updated to reflect clarifications provided in the CSRD FAQs released by European Commission on 7 August 2024.

Read the publication.

BDO's International Sustainability Reporting (ISR) Bulletin 2024/07 Q2 Sustainability Reporting Jurisdictional Update includes information on developments in various jurisdictions including the European Union and the US.

ISRB 2024/06 30 June 2024 Sustainability Reporting Update. BDO has released International Sustainability Reporting (ISR) Bulletin 2024/06 30 June 2024 - Sustainability Reporting Update, a snapshot of sustainability reporting with a focus on the updates related to the ISSB's IFRS® Sustainability Disclosure Standards - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and IFRS S2 Climate-related Disclosures (IFRS S2).

BDO’s ISRB 2024/05 Corporate Sustainability Reporting Directive summarises the scoping rules of the CSRD applicable to non-EU groups. The EU’s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024, with a later effective date for some entities. The scope of the CSRD will apply to many non-EU groups, which will have a significant effect, including the requirement to apply European Sustainability Reporting Standards. It is crucial for non-EU groups to determine if they will have a reporting obligation under the CSRD.

BDO’s ISRB 2024/04 summarises the scope and requirements of the CSRD. The EU’s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024. The CSRD significantly expands both the scope of existing requirements (including to some non-EU groups) and the sustainability reporting requirements, which will be in accordance with European Sustainability Reporting Standards.
BDO’s International Sustainability Reporting (ISR) Bulletin (2024/03) provides a snapshot of sustainability reporting with a focus on the updates related to the International Sustainability Standards Board’s (ISSB) IFRS^® Sustainability Disclosure Standards - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1) and IFRS S2 Climate-related Disclosures (IFRS S2) - issued on 26 June 2023 and the European Sustainability Reporting Standards (ESRS) adopted by the European Commission on 31 July 2023 as well as other organisations.

BDO’s International Sustainability Reporting bulletin (2024/02) includes information on developments in various jurisdictions including the European Union and the US. In particular, this publication includes information on the US Securities and Exchange Commission’s recent adoption of the climate-related disclosure rules. This ISR Bulletin also contains summaries of major events in sustainability reporting in jurisdictional sustainability reporting around the world.

BDO’s ISR Bulletin 2023/03 summarises the first two sustainability standards issued by the ISSB on 26 June 2023. This includes a concise list of the key requirements of the IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures standards that will become effective 1 January 2024 subject to endorsement in each respective jurisdiction. Read the publication.

Developments in sustainability reporting have moved at an unprecedented pace. The demand for sustainability disclosures to be made by entities in a globally consistent manner has become a priority for the investor community as well as various levels of government worldwide. As such there is an increased need for Boards of Directors (or equivalent governing bodies) and Those Charged with Governance (TCWG), such as audit committees, to educate themselves and remain current on the status of sustainability reporting requirements worldwide. Do you know the answers to these 10 questions?

European Sustainability Reporting Standards (ESRSs) will significantly expand the reporting requirements for many entities operating in the EU, including a requirement to measure and disclose Scopes 1, 2 and 3 emissions, along with explaining how climate risks affect an entity's governance, strategy, business model and metrics and targets. Read BDO's Sustainability at a Glance - ESRS E1 Climate Change summary.

Tax is to be found within each element of the ESG agenda. Whether it is compliance with Environmental Taxes, to changing attitudes to acceptable tax behaviours, or increased transparency and robust tax governance structures, an organisation’s tax policies will reflect the wider sustainability efforts embedded in an organisation.

BDO’s global Tax professionals work with a range of clients to help them understand the role Tax plays in a sustainable and responsible organisation.

With the growing focus on climate change and emissions reduction, coupled with the increasing compliance and governance requirements driven by governments, investors and global institutions, BDO has created a short survey to assess a company’s progression on the adoption of sustainable energy solutions and commitments to energy transition. You will receive a Personalised Benchmark Report with some guidance and insights.

Take the survey now

BDO’s Sustainability Readiness Tool (SRT) has been designed to help chart an organisation’s business against global ESG goals. It provides guidance and a maturity assessment based on responses. Ideally, the survey will be taken periodically the track an organisation’s progress on their sustainability transformation journey.

The SRT uses the UN Sustainable Development goals (SDGs) framework as the roadmap for business transformation.

Complete our questionnaire and receive a customised assessment of your organisation’s sustainability readiness, an actionable framework and best practice to support you on your sustainability journey.

How BDO can help

Helping you invest in a sustainable future

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