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The European Commission is seeking to simplify the reporting burden for companies. Under its recent package of proposals, only the largest companies would report under European Sustainability Reporting Standards (ESRS).
In this podcast, Jan A. Müller (Partner, KPMG in Germany) talks to Katharina Gädeke (Partner, KPMG in Germany) about the proposals and what they might mean for companies that have already reported or are preparing to report under ESRS.
This table provides an overview of how the proposals would affect different companies.
Key changes to scope and timing
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