12th February, 2024
On 5th January 2023 the Corporate Sustainability Reporting Directive (CSRD) entered into force. This new directive modernises and strengthens rules about the social, environmental and governance information that companies must report on. New rules apply to the first batch of eligible companies from this year (financial year 2024), with reports to be published in 2025. Entities in scope for CSRD are required to comply with 12 detailed ESG reporting standards - the European Sustainability Reporting Standards (ESRS).
Need help with the tackling the Corporate Sustainability Reporting Directive? Get in touch with our team of sustainability consultants.
CSRD brings a significant uplift in sustainability reporting for most businesses – even those already publishing annual sustainability reports. The 12 ESRS standards and EFRAG Double Materiality guidance provide the playbook to prepare for CSRD compliant reporting.
Source: Commission Delegated Regulation supplementing Directive 2013/34/EU as regards sustainability reporting standard csrd-delegated-act-2023-5303-annex-1_en.pdf (europa.eu)
Key requirements for CSRD reporting compliance include:
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