Corporate Sustainability Reporting Directive (CSRD)

The Corporate Sustainability Reporting Directive (CSRD) requires certain large companies to draft an annual sustainability report covering information on environmental, social and governance (ESG) – and the rules are coming on stream in four stages between 2024 and 2028. That may sound some time ahead, but for many businesses, now is the time to make sure you know what’s coming. 

The Corporate Sustainability Reporting Directive significantly extends the amount of sustainability information that companies must report, building on the minimum level of sustainability reporting obligations under the EU Non-Financial Reporting Directive. It also significantly expands the number of companies currently required to report on sustainability.