The standard will apply to non-EU groups with “significant EU activities”.

The CSRD expands and replaces the Non-Financial Reporting Directive (2014/95/EU) (NFRD) and in doing so significantly increases the scope of companies required to publish sustainability disclosures.

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

In mid-November 2022, the European Parliament adopted the Corporate Sustainability Reporting Directive (CSRD), a major expansion of the 2014 Non-Financial Reporting Directive (NFRD). The new rules ...

La Directive CSRD – Corporate Sustainability Reporting Directive – est une directive européenne visant à améliorer et à harmoniser la divulgation d'informations environnementales, sociales et de ...

NORTHAMPTON, MA / ACCESSWIRE / June 4, 2024 / In force since January 5, 2023, the CSRD represents a new era of transparency and accountability in corporate sustainability. Since its' proposal by the ...

Editor's note: This article was updated on Nov. 28 to reflect new information from the European Financial Reporting Advisory Group. In a major step forward for international regulations towards ESG ...

Update as of August 2023: The European Commission adopted the European Sustainability Reporting Standards (ESRS) on July 31, 2023. The ESRS will now pass to the European Parliament and Council for ...

Like many recent rulings coming out of the EU, the CSRD is designed to drive the rest of the global economy — including around 3,000 US companies — towards meaningful action and ESG disclosure. In ...