Contemplating sovereign entities and their relation to the Corporate Sustainability Reporting Directive ("CSRD") can seem like gazing at Escher’s labyrinth of staircases, crisscrossing.
Raluca Enache, Francois Marlier, and Louise McCaroll of KPMG ask whether multinational enterprises are ready for a raft of public tax disclosure requirements as the Corporate Sustainability Reporting Directive adds an extra layer of complexity