Corporate Sustainability Reporting Directive (CSRD)

Subscribe to Corporate Sustainability Reporting Directive (CSRD)

A set of mandatory environmental, social, and governance (ESG) reporting standards, the European Sustainability Reporting Standards (ESRS), are set to enter into force in the European Union (EU) at the end of this year. These standards require mandatory ESG reporting for certain companies that do business in the EU. This summary provides an overview of who is subject to the CSRD and when, summarizes key information covered under this initial set of standards, highlights technical guidance from the entity that created the standards, and discusses planned future development of additional standards.
Continue Reading European Union Advances Mandatory ESG Reporting Standards

On November 28, 2022, the Council of the European Union formally adopted the Corporate Sustainability Reporting Directive (CSRD), following the European Parliament’s formal adoption of the directive earlier last month. The CSRD is a broad environmental, social, and governance reporting framework that will impose uniform, mandatory reporting requirements on many companies with European operations, including companies not based in Europe.
Continue Reading European Union Adopts Corporate Sustainability Reporting Directive With Impacts Beyond Europe