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.

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1月17日 · The CSRD mandates minimum rules and requirements for member states and EEA countries when implementing CSRD. National governments have a degree of flexibility to implement the CSRD to align with their existing legislation and compliance frameworks with respect to financial and non-financial reporting requirements.

The regulation that probably requires the most immediate attention is the European Union’s Corporate Sustainability Reporting Directive (CSRD). Many EU member states have …

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 …

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.

6 天之前 · In countries where CSRD has been transposed – are we still obligated to report based on the current rules? 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.

2024年7月9日 · The Corporate Sustainability Reporting Directive (CSRD) came into effect on 5 January 2023, with the goal of expanding the reach of non-financial reporting and enhancing the quality, comparability, and reliability of sustainability information provided by certain EU and non-EU companies operating within the EU.

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.

General context and objectives In his report on ‘The Future of European Competitiveness’, Mario Draghi emphasised the need for Europe to create a regulatory landscape which facilitates competitiveness and resilience, drawing attention to burden and compliance costs created by the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive ...