Corporate Sustainability Reporting Directive (CSRD)

  • This directive requires companies to be transparent about their sustainability efforts and report their data in a manner similar to financial reporting.
  • The reports will eventually need to be audited, ensuring credibility and accountability. The CSRD applies to a broad range of companies, including large corporations and small to medium enterprises (SMEs) in certain cases.
  • ESRS implementation guidance documents | EFRAG

 

Read More:

1.CSRD Omnibus - Easing Reporting Burden

2.How to make your first CSRD Sustainability Report

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European Sustainability Reporting Standard (ESRS)