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).

2022年12月16日 · Information required by Directive 2013/34/EU needs to cover information relevant from each of the materiality perspectives, needs to cover all sustainability matters and needs to be aligned, where appropriate, with other obligations under Union law to disclose sustainability information, including obligations laid down in Regulations (EU) 2019/ ...

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).

2025年1月17日 · EU Corporate Sustainability Reporting Directive (CSRD) (the ‘Directive’) requires detailed external reporting related to environmental, social, and governance topics. The requirements established through CSRD will impact companies across the European Union (EU) and European Economic Area (EEA), including companies owned by multinational ...

2024年12月12日 · Many companies are already preparing intensively for their new sustainability reporting obligations under the Corporate Sustainability Reporting Directive (EU) 2022/2464; “CSRD”). The CSRD came into force on 5 January 2023. Since then, national legislators have been called upon to transpose it into national law with a deadline of 6 July 2024.

2024年6月11日 · The EU Corporate Sustainability Reporting Directive (CSRD) is a transformational piece of legislation, which revises previous EU rules concerning the environmental, social, and governance (ESG) information corporate entities must report on.

2025年2月26日 · The proposals, packaged in an “Omnibus”, dramatically reduce the scope and reporting required under the Corporate Sustainability Reporting Directive (“ CSRD ”), the Corporate Sustainability Due...

12 小时之前 · Answer: Transposition is the process by which each EU member state incorporates the requirements of an EU directive (such as the CSRD and CSDDD) into national law. During this process, member states can fully adopt the directive’s requirements, introduce stricter measures, or make adjustments to align with their existing national laws.

2024年8月27日 · The deadline for the transposition of CSRD into national regulations for EU member countries and EEA countries, which is July 6, 2024, has now passed. What is the current status of the transposition across 27 EU member states and 3 EEA countries?

of the Accounting Directive as undertakings that are: (a) governed by the law of a Member State and whose transferable securities are admitted to trading on an EU regulated market; (b) credit institutions; (c) insurance undertakings; or (d) designated by Member States as public-interest entities. “Large undertakings” are defined by