Global retailers are particularly affected by the imminent arrival of Europe’s CSRD (Corporate Sustainability Reporting Directive), according to Stephanie Grandjean Mateos and Ghislain Boyer, respectively Director of Circular Economy and Director at KPMG's ESG Centre of Excellence. By making business models and supply-chains too complex, these models have become impractical from an ESG point of view.
Many listed European retailers have yet to complete the first stage of CSRD, i.e. the double materiality analysis. What is the view of the retail sector?
Ghislain Boyer : CSRD is an equal process for all European companies, with 4 successive deployments. Companies with more than 500 staff all started at the same time, before the summer of 2023, ready to publish their first extra-financial report on January 1, 2025, for fiscal years ending to December 31. These reports have to measure data...
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