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).

2025年3月4日 · As the Corporate Sustainability Reporting Directive (CSRD) takes effect, U.S. companies with operations in the EU face a transformative moment. This ambitious directive, which...

2024年8月7日 · The publication is part of the Commission’s continuous effort to make the EU sustainable finance framework more usable for companies and reduce the administrative burden on them. The take into account input received from companies and cover issues such as scope, application dates, and exemptions.

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).

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28日 · Under the EU's Corporate Sustainability Reporting Directive (CSRD), companies around the world are required to report on climate and other ESG data—to disclose the impact of their activities on people and the environment. The first wave of in scope companies are reporting this year, with companies in the second wave reporting in 2026.

2024年5月15日 · Under the CSRD, more than 42,500 EU-based companies, plus several thousand businesses outside the EU, are required to report on both how sustainability issues affect corporate performance and how business activities impact society and the environment.

2025年2月26日 · Affected regulations will include the upcoming Corporate Sustainability Due Diligence Directive (CSDDD) and the existing Corporate Sustainability Reporting Directive (CSRD). What changes are proposed? The EU proposes to remove 80% of companies from the scope of the CSRD, focusing mainly on larger companies.

1 天前 · For non-EU companies that may be required to report under Article 40A of the CSRD, the rules differ slightly. In this case, an entity must assess whether it has an EU subsidiary or branch that qualifies as a “large undertaking” (see the answer to the previous question for a definition). Additionally, non-EU companies must consider whether ...

2025年2月4日 · The CSRD is a reporting framework aiming to enhance transparency, consistency and reliability of sustainability reporting by undertakings. It requires to disclose high-quality, standardised, comparable and reliable information for sustainable decision making.