ESG Alert: Government to implement changes in ESG reporting by end of 2026

The Government Legislative Center has published a draft bill amending the Accounting Act and certain other acts (paperUC155), which implement changes that simplify sustainability reporting. The bill narrows down the list of entities required to report, introduces limits on requests for data from suppliers in the value chain, as well as maintains attestation of ESG reporting at the level of limited assurance.

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