The Corporate Sustainability Reporting Directive (CSRD) updates the EU’s sustainability reporting framework, expanding the Non-Financial Reporting Directive (NFRD). It requires more companies to disclose detailed sustainability information through the European Sustainability Reporting Standards (ESRS). The deadline for transposing CSRD into national law was 6 July 2024, with the flexibility for member states to add additional requirements.
This briefing provides an update on the current status of CSRD implementation and highlights any additional requirements introduced by member states.
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