CSRD (Corporate Sustainability Reporting Directive)

The EU’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

People and Appointments: Allianz GI’s Roulland joins EFRAG’s sustainability reporting board

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The latest ESG movers and shakers: British Columbia Investments hiring stewardship lead; PRI loses product research head; IIGCC and PRI hiring for nature teams.
EU flags in front of European Commission building in Brussels

ESMA to publish ‘final’ greenwashing report before end-June

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Report will build on previous work and ‘tackle supervision’ for NCAs, as global asset manager warns 'engagement washing' could be next industry issue.
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AMF resources for CSRD supervision ‘extremely constrained’, says French audit body

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The French financial watchdog is experiencing budget and staffing difficulties amid new CSRD requirements, while other EU regulators have announced plans to assess their resources.

French pension fund cracks down on auditors providing CSRD assurance

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ERAFP recommends voting against auditors if CSRD assurance is lacking in detail to "emphasise the importance of verifying this data".

Standards round-up: ISSB to assess jurisdictions’ level of alignment with standards

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Japan sets up ISSB working group; US firms in scope for CSRD reporting should beware of 'negative feedback loops', say lawyers.

ADDITIONAL RELATED COVERAGE: SFDR

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ADDITIONAL RELATED COVERAGE: ISSB

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Head to our RI Resource portal and access a wealth of sustainable finance information, including company reports, sustainable investment funds, educational videos, and people information.

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Click here to access it now.

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