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CSRD reporting depends increasingly on data beyond company control

27.01.2026 - Delano

In the press

Sustainability reporting under the EU’s Corporate Sustainability Reporting Directive is advancing in Luxembourg, but practical obstacles remain. A survey by Arendt and the House of Sustainability of the Chamber of Commerce, on Tuesday 27 January, shows that value chain data collection, rather than regulation, now poses the main challenge for companies preparing to report.

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