The consultation conducted by the European Supervisory Authorities (ESAs) concerns technical advice for the European Commission and aims at a targeted review of the disclosure requirements under Article 8 of the EU Taxonomy. These disclosures are crucial for investors, as they allow them to assess the sustainability level of their portfolios, make informed investment decisions, and accurately report metrics at both the portfolio and entity levels.

The European Commission is conducting a public consultation to help develop guidelines for the implementation of the Corporate Sustainability Due Diligence Directive (CSDDD). These will help clarify what due diligence should look like in practice.