Similarly, the CSRD has more specific reporting requirements for a business’s social aspects, including its own workforce, workers in the value chain, affected communities and consumers and end ...

While the EU announced in spring 2024 that non-EU companies can delay their CSRD compliance until 2026, this extension should not be mistaken for leniency.

Recent changes to the CSRD requirements have reduced the coverage of the regulation. Now, only large companies—those with 1,000 or more employees and either a turnover exceeding EUR 50 million ...

If you’re familiar with the CSRD, you may have heard of the European Sustainability Reporting Standards (ESRS).The 12 standards lay out the reporting requirements of the CSRD — covering topics ...

CSRD will then be phased-in starting in 2024: From 1 January 2024 for large public-interest companies (with over 500 employees) already subject to the non-financial reporting directive, with ...

7 The CSRD requires the EU Commission to adopt these sector specific standards before June 30, 2024 (Article 29b(1), third subparagraph, introductory wording, and Article 40b of Directive 2013/34 ...

On 10 November 2022, the European Parliament voted overwhelmingly to pass the Corporate Sustainability Reporting Directive (CSRD)-a major ESG regulation that brings together financial data, ESG ...

Today, Datamaran, the global leader in AI-powered risk and governance software, released its latest research report, "CSRD Reports Uncovered: Insights from a Detailed Analysis of 11,000+ IROs from ...

The disclosure requirements specified in the standards on biodiversity and value-chain workers, affected communities, and consumers and end-users in the first two years that they apply the standards.

The omnibus “stop-the-clock” directive was published in the Official Journal of the European Union on 16 April 2025 and entered into force the following day. Member States have until 31 ...