The introduction of the Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards estalishes a new era in environmental, social responsibility and governance disclosure. The new regulation is expected to impact sustainability reporting practices worldwide. Thus, even companies that are not required to provide a sustainability report are likely to feel its impact indirectly. he expert advice and experience stories collected in Swedbank's guide "Step by step towards sustainability" will help to understand the essential requirements of the new regulation and timely prepare for your first sustainability report.

The European Union's Corporate Sustainability Directive is a new law that requires organizations to report sustainability information on an annual basis. Swedbank's guide is expected to help companies gain a better understanding not only about reporting, but also forward-looking management of its impact, risks and opportunities.

Swedbank is grateful to contribution of invited companies and experts who shared their knowledge and helped create this guide - Anda Asares, Cobalt, Dace Helmanei, Latvenergo, Corporate Institute of Sustainability and Responsibility, KPMG, World Nature Fund in Latvia, PwC, RIMI Baltic, Orients Audit & Finance and Riga International Airport.