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

EU flags near of European Commission building

EFRAG to consult on reporting simplifications for non-EU companies

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Proposal to limit reporting on non-climate sustainability impacts outside EU being considered as EFRAG looks to reduce burden on corporates.
EU flags near of European Commission building

Investors question ESRS trade secrets exemption, split on ISSB alignment

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Market feedback also addressed EU sustainability standard's exemptions for investment assets and other reporting reliefs.
Image of several European Union flags.

EU rejects ISSB compliance in near-final sustainability reporting standards

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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

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

Unfair to brand accountants ‘enemy of the state’, says industry body head

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

ADDITIONAL RELATED COVERAGE: SFDR

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ADDITIONAL RELATED COVERAGE: ISSB

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