CSRD (Corporate Sustainability Reporting Directive)

The EUโ€™s Corporate Sustainability Reporting Directive (CSRD) came into force in 2023. It broadens the universe of companies required to report on sustainability metrics to more than 50,000, covering listed and private companies, SMEs and thousands of overseas firms with business activities in the EU. This page features the latest developments on disclosures under the European Sustainability Reporting Standards (ESRS), investor reactions, and interoperability with other regimes.

LATEST CSRD COVERAGE

Image of several European Union flags.

EU rejects ISSB compliance in near-final sustainability reporting standards

The European Commission has signed off on suggested amendments to EU sustainability reporting standards.
Frederic Ducoulombier, EDHEC

Comment: Europe should not trade away its sustainability reporting model

A last-minute proposal to align EU standards with the ISSB risks reshaping the European model of sustainability reporting, writes Frรฉdรฉric Ducoulombier.
Eelco van der Enden

Unfair to brand accountants โ€˜enemy of the stateโ€™, says industry body head

Criticisms of accountants and auditors have become increasingly common as EU pares back sustainability reporting rules.
illustration of red and white globe

ESG round-up: EFRAG to consult on ESRS for non-EU companies

IIGCC boosts EM engagement; Legal fears help shareholder proposals onto ballots; Ortec warns pension funds of physical climate risks.
EU flags near of European Commission building

ISSBโ€™s Faber addresses โ€˜emotionally chargedโ€™ reaction to EU proposal

European Commission may include route for ISSB compliance in draft standards expected imminently.

ADDITIONAL RELATED COVERAGE: SFDR

ADDITIONAL RELATED COVERAGE: ISSB

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