Mandating Lobbying Disclosure in the EU Sustainability Reporting Standards

Consultation Phase Guidance

June 2023

Strategy

Internal Position Paper & Consultation Priorities – kindly do not share outside of your organization

Context

This landing page aims to coordinate advocacy for mandatory lobbying disclosure to be included in the European Sustainability Reporting Standards.

Progress to date

An InfluenceMap position paper developed using existing investor expectations was presented to EFRAG officials in Q1 2022. EFRAG concluded its work in Q4 2022, presenting draft standards to the EU Commission.

The draft adopted key disclosure requirements advocated for by InfluenceMap and partners in ESRS G1 'Business conduct' but failed to account for lobbying via industry associations.

Next steps

On 9 June 2023 the EU Commission launched a public consultation on its ESRS proposal. The consultation is open until 7 July 2023.

The proposal retains the ambition of lobbying disclosures from the EFRAG draft. InfluenceMap and partners will support the proposal while advocating for enhanced disclosures on industry association (mis)alignment.

Given the short consultation period, InfluenceMap has prepared response guidance from the company and investor perspectives in the EU Commission response template.

Partners are invited to use these materials to respond to the consultation before the 7 July deadline.

Please contact paula.castro@influencemap.org with any questions

About InfluenceMap

InfluenceMap is a non-profit think tank providing objective and evidence-based analysis of how companies and financial institutions are impacting the climate and biodiversity crises. Our company profiles and other content are used extensively by a range of actors including investors, the media, NGOs, policymakers, and the corporate sector. InfluenceMap does not advocate or take positions on government policy. All our assessments are made against accepted benchmarks, such as the Intergovernmental Panel on Climate Change. Our content is open source and free to view and use (https://influencemap.org/terms).

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