Agroforestry and EU Corporate Sustainability Reporting

Policy Briefing #62 (v1) introduces the corporate sustainability reporting requirements launched recently by the EU Commission, including the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), the Sustainable Finance Disclosures Regulation (SFDR), the Framework to Facilitate Sustainable Investment (SFI, aka “Taxonomy Regulation”) and the Green Claims Directive (GCD).  Sustainability reporting in all these legislations is linked to methods developed by the European Financial Reporting Advisory Group, providing detailed guidance for reporting on environmental issues, including climate change, pollution, water and marine resources, biodiversity and ecosystems, resource use and circular economy; social issues, including own workforce, workers in the value chain, affected communities, consumers and end-users and governance issues related to business conduct.  The advantages of corporate support for agroforestry to gain environmental and economic benefits is stressed and the publication “Agricultural trees for resilient landscapes: a vision for European agroforestry” (EURAF, December 2024) is recommended.

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