General remarks

There is an increasing demand from pension funds for ESG data due to the growing sustainable investments of pension funds and the requirements for complying with European regulatory frameworks on sustainable finance. Therefore, PensionsEurope welcomes the proposal for a Corporate Sustainability Reporting Directive (CSRD) published by the European Commission which will expand the availability of ESG data from European companies...

more in full paper: PensionsEurope comments on the EFRAG Draft European Sustainability Reporting Standards.pdf