The regulation that probably requires the most immediate attention is the European Union’s Corporate Sustainability Reporting Directive (CSRD). Many EU member states have transposed the CSRD into national law and 2025 marks the initial year of reporting for the first companies in scope of the regulation (on fiscal year 2024 information).

Determining whether your company needs to comply with the CSRD and when to report is complicated. Below are some key characteristics of entities that will be subject to the CSRD. 2025: EU-based large undertakings, regardless of listed status.

On 5 January 2023, the European Union’s (“EU”) Corporate Sustainability Reporting Directive1 (the “CSRD”) entered into force. The CSRD requires a wide range of EU-based and EU-linked corporate entities to publish comprehensive and granular disclosures covering a range of sustainability topics in a dedicated section of their

2024年8月15日 · To support companies in scope of the Corporate Sustainability Reporting Directive (CSRD), the European Commission (EC) has issued 90 frequently asked questions covering: practical arrangements for publishing CSRD disclosures. Companies need clarity to navigate the complexity of the CSRD.

2025年2月26日 · The Corporate Sustainability Reporting Directive (CSRD) is transforming sustainability reporting and ESG compliance for companies operating in the European Union (EU). Many organisations may be subject to mandatory sustainability disclosures even if they do not meet the thresholds independently, particularly parent companies whose subsidiaries ...

and principles. With the final adoption of the Corporate Sustainability Reporting Directive (CSRD) in December 2022 and the subsequent European Sustainability Reporting Standards (ESRS), the European Union now finds itself at a decisive moment – a moment where the application of reporting rules by market operators supervised by authorities can b...

The Corporate Sustainability Reporting Directive (CSRD) is a transformative regulation by the European Union (EU) aimed at standardizing sustainability reporting across companies. It mandates the integration of environmental, social, and governance (ESG) factors with financial disclosures, setting a new gold standard for corporate transparency ...

2023年8月19日 · What exactly is the CSRD? The CSRD specifies what information companies must share on the environment, social issues, human rights and corporate governance. This information should cover the company’s short, medium and long-term plans for the future.

Under the CSRD, companies must report on their environmental, social, and governance (ESG) impact using the European Sustainability Reporting Standards (ESRS). These standards are designed to provide consistent, comparable, and reliable ESG data that stakeholders – investors, regulators, and consumers – can trust.

2025年1月10日 · As we enter the year of 2025, businesses across the EU—and beyond—are gearing up to meet the requirements of the Corporate Sustainability Reporting Directive (CSRD). This transformative piece of legislation will reshape how companies report on sustainability, emphasising transparency and accountability in the race toward a greener future.