2022年8月1日 · The directive aims to reduce unnecessary costs associated with sustainability reporting. Its goal is to enable companies to meet the growing demand for sustainability reporting in a cost-efficient manner. The revised directive amends four existing pieces of legislation: The Accounting Directive The Transparency Directive The Audit Directive

The first companies subject to the Corporate Sustainability Reporting Directive (CSRD) have to apply the new rules for the first time in the 2024 financial year, for reports published in 2025. Companies subject to the CSRD have to report according to European Sustainability Reporting Standards (ESRS).

The CSRD creates reporting obligations for certain U.S. parent entities with operations in the EU at both a consolidated parent and EU-subsidiary level. The CSRD requires different disclosure standards and staggered effective dates, depending upon the type of entity.

On 25 July 2024, the Directive on corporate sustainability due diligence (Directive 2024/1760) entered into force. The aim of this Directive is to foster sustainable and responsible corporate behaviour in companies’ operations and across their global value chains.

1 天前 · Discover insights from the first 100 CSRD reports on EU sustainability, including challenges, best practices, and key findings on GHG emissions.

The CSRD extends the existing rules governing the disclosure of financial information to encompass specific details on the disclosure of sustainability-related information

Explore the key objectives and challenges of the Corporate Sustainability Reporting Directive (CSRD). This comprehensive overview highlights the directive's impact on transparency, sustainability reporting, and corporate accountability, essential for businesses seeking to align with EU regulations and enhance their environmental, social, and ...

2025年3月4日 · Alignment with EU Sustainability Goals. By complying with the CSRD, businesses contribute to broader climate and social objectives, aligning with the EU’s long-term policy changes. The Corporate Sustainability Reporting Directive (CSRD) Timeline: Who and when?

The CSRD’s expanded scope of the NFRD intends to reduce corporate greenwashing, as well as implement full and harmonized disclosure of ESG topics. The CSRD also puts sustainability reporting on the same level as financial reporting, requiring that information about sustainability risks are more publically available. What does the CSRD mandate?

2024年10月22日 · With the phased implementation of the CSRD starting in 2024, companies—both within the EU and globally—need to prepare for the enhanced reporting obligations. Our guide covers the latest news on the CSRD, best practices for compliance, and a practical cheat sheet to help companies navigate the …