What the EU is doing and why. EU law requires companies above a certain size to disclose information on what they see as the risks and opportunities arising from social and environmental issues, and on the impact of their activities on people and the environment.

2024年4月23日 · The CSRD is set to replace the Non-Financial Reporting Directive (NFRD), and it has introduced new standards and requirements for companies to disclose information on their environmental, social and governance (ESG) impacts and risks.

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: which companies are in scope of the CSRD; details around the assurance of CSRD disclosures; and; practical arrangements for publishing CSRD disclosures.

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.

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3月20日 · The CSRD is European Union (EU) legislation, effective from 5 January 2023, that requires EU businesses—including qualifying EU subsidiaries of non-EU companies—to disclose their environmental and social impacts, and how their environmental, social and governance (ESG) actions affect their business.

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

2024年6月21日 · Learn why CSRD is important for your company and why CSRD was introduced. The CSRD enhances ESG transparency and standardizes sustainability reporting across the EU. It supports the European Green Deal's goal of climate neutrality by 2050.

2024年11月22日 · CSRD stands for the Corporate Sustainability Reporting Directive, a legislative initiative aimed at harmonizing and enhancing sustainability reporting standards across the European Union. Additionally, the CSRD represents a shift in corporate responsibility—an acknowledgment that businesses must be accountable for their broader impact on ...

2025年3月10日 · Proposed changes: CSRD. The proposed scope and timing requirements of CSRD are: Companies subject to reporting on FY24 data as part of Wave 1 that have more than 1,000 employees remain in scope. Large companies and parents of large groups, which have more than 1,000 employees and either a net turnover exceeding €50M or a total balance sheet ...