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.

2 天之前 · Similarly, some explained why the materiality assessment resulted in certain topics being omitted from the sustainability report. Many others did not. Although reporting standards do not require this type of explanation (except in relation to the Climate Change standard), it can be useful context for readers. ... The CSRD asks for independent ...

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.

At its core, the Corporate Sustainability Reporting Directive is the EU’s response to growing demands for corporate transparency and accountability for sustainability issues.