Sustainability reporting according to the new EU rules It works! Medium-sized companies can also produce their sustainability report in accordance with the EU's ESRS standard. Here we use an example to describe why this is necessary and how it works. In the fall of 2023, the EU adopted the European Sustainability Reporting Standards (ESRS). The national member states must now translate this rule into their sustainability reporting legislation. There is an ongoing debate about the differences between the German Sustainability Code and the ESRS and we can look forward to...