Corporate Sustainability Reporting Directive

Environmental, social and governance concerns (ESG) - European Union.

(CSRD).

The European Union's Non-Financial Reporting Directive (NFRD) became effective from January 2021. Companies currently under the scope of the NFRD have to disclose information on how - and to what extent - their operations are associated with environmentally sustainable economic activities.

The proposed - strengthened - Corporate Sustainability Reporting Directive (CSRD) would, among other changes:

• Extend the scope of mandatory sustainability reporting to all large companies and all companies listed on regulated markets (except listed micro-enterprises).
• Introduce more detailed reporting requirements, and a requirement to report according to mandatory EU sustainability reporting standards.
• Require auditing of reported sustainability information.

See also

• Audit
• ESG
• Non-Financial Reporting Directive (NFRD)
• Regulation
• Sustainability
• Sustainability reporting

External link

• Proposal for a Corporate Sustainability Reporting Directive - European Commission