The Corporate Sustainability Reporting Directive (CSRD) is a new EU directive that will impact large and listed companies, requiring them to disclose information on how they monitor a wide range of ESG issues and their impact on our planet.

What is the Corporate Sustainability Reporting Directive? The CSRD is a European Union directive that will replace the Non-Financial Reporting Directive (NFRD) as the standard for environmental, social and governance (ESG) reporting in the EU.

2025年3月5日 · In this article, our RSM experts provide keys for a transition to sustainable reporting, sharing their advice and feedback on the challenges faced and overcome. Our Support for a Transition to Sustainable Reporting Drawing on our experience, we have developed a structured methodology to help companies navigate this regulatory transformation.

2024年3月13日 · The Corporate Sustainability Reporting Directive (CSRD) is aimed at enhancing corporate transparency and accountability regarding sustainability matters. It seeks to standardise reporting requirements for companies operating within the EU, ensuring consistent and comparable disclosure of environmental, social, and governance (ESG) information.

2024年1月30日 · The mandating of external assurance over ESG data under CSRD aims to address market concerns on greenwashing. Who will need to report? The CSRD is mandatory for large EU companies initially, meeting two of the following three conditions as of October 2023: €50m in net turnover; €25m in assets; and 250 or more employees.

2025年2月27日 · Recent proposed amendments to the Corporate Sustainability Reporting Directive (CSRD), Corporate Sustainability Due Diligence Directive (CSDDD) and EU Taxonomy Regulation reflect a broader recalibration of regulatory expectations, easing compliance burdens while maintaining core sustainability objectives.

What is the CSRD? The European Union has set a firm ambition: to become the first continent that is climate neutral and fully circular. The CSRD is part of the Green Deal and stimulates companies to become more sustainable and prepare them for the new economy.

The CSRD represents a significant shift in how companies approach sustainability reporting, extending its influence across entire value chains. By understanding the Directive's implications and preparing accordingly, organisations can not only comply but also leverage this transition as an opportunity for growth and improved stakeholder relations.

2024年2月2日 · The CSRD, developed by the European Commission, expands on the former Non-Financial Reporting Directive (NFRD) by requiring a larger number of businesses, including financial institutions, to disclose their ESG impacts to …

2025年2月17日 · Unsicherheiten bei der Nachhaltigkeitsberichterstattung: Im Raum stehen das CSRD-Umsetzungsgesetz und die europäische Omnibus-Verordnung.