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 · Regulation (EU) 2021/1119 of the European Parliament and of the Council (4) makes the objective of climate neutrality by 2050 binding in the Union.

2025年2月26日 · The European Union today published its long-awaited "Omnibus" package, proposing to delay key European ESG rules, while simultaneously reducing the applicability and burden of corporate sustainability reporting and due diligence requirements for European and global companies operating in the European Union.

2025年2月26日 · The EU’s new Omnibus proposal cuts Corporate Sustainability Reporting Directive scope by 80 percent, delays reporting, and revises sustainability standards to ease c

2025年2月26日 · The European Commission announced today the release of its first “Omnibus” package, containing a series of proposals to reduce sustainability reporting requirements for companies, including plans to remove 80% of companies from the scope of its Corporate Sustainability Reporting Directive (CSRD), and limiting the sustainability information ...

2025年1月28日 · The CSRD created requirements for businesses to report GHG emissions and other environmental, social, and governance actions. For large companies, general reporting begins in 2025 for fiscal year...

2024年12月4日 · 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.

1 天前 · On Feb. 26, 2025, the European Commission adopted the Omnibus Package, which introduced amendments to several key directives and regulations, including CSRD, the EU Taxonomy Regulation, CSDDD, CBAM, and the Invest EU Programme. This action is significant and wide-ranging, affecting technical scoping and data points, reporting obligations, and compliance timelines.

2 天之前 · This is a key requirement under the CSRD and serves as a foundation for the report. Data Accuracy and Verification: Ensure the accuracy of reported data and have it verified by qualified third parties. Future-Oriented Goals: CSRD reports should not only show a company’s current status but also indicate future development. Setting clear ...

2025年3月4日 · The new simplification agenda set bold targets, including a 25% cut in reporting burdens for companies and 35% for SMEs. ... reduce the CSRD scope to large undertakings and parent undertakings of a large group with 1000 employees on average and either exceeding € 25 million total on a balance sheet or € 50 million turnover ;