Corporate Sustainability Reporting Directive: Difference between revisions
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imported>Doug Williamson (Create page - source - Europa - https://ec.europa.eu/info/publications/210421-sustainable-finance-communication_en#csrd) |
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Revision as of 13:43, 5 December 2021
Environmental, social and governance concerns (ESG) - European Union.
(CSRD).
The European Union's Non-Financial Reporting Directive (NFRD) became effective from January 2021. Companies currently under the scope of the NFRD have to disclose information on how - and to what extent - their operations are associated with environmentally sustainable economic activities.
The proposed - strengthened - Corporate Sustainability Reporting Directive (CSRD) would, among other changes:
- Extend the scope of mandatory sustainability reporting to all large companies and all companies listed on regulated markets (except listed micro-enterprises).
- Introduce more detailed reporting requirements, and a requirement to report according to mandatory EU sustainability reporting standards.
- Require auditing of reported sustainability information.
See also
- Audit
- ESG
- Non-Financial Reporting Directive (NFRD)
- Regulation
- Sustainability
- Sustainability reporting