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 ...

NORTHAMPTON, MA / ACCESSWIRE / February 14, 2023 / Antea Group The CSRD (Corporate Sustainability Reporting Directive) in the EU reforms and significantly expands the reporting obligations of ...

Determining the Scope of the CSRD. Companies operating in the EU are now evaluating whether the CSRD applies to their group companies and, if so, when reporting will be required.

Bulgaria. The CSRD was brought into law through amendments to the Accounting Act and the Independent Financial Audit Act which were adopted on 14 August 2024 and 4 September 2024 respectively.

Beginning on January 1, 2025, many large companies will be required to report to the EU’s CSRD based on the 2024 financial year. With that in mind, we leveraged Nasdaq’s AI-powered research ...

The CSRD requires all companies to have their report audited. All firms in our sample applied a limited assurance opinion, as required. The majority of those were based on ISAE 3000 standards.

Narrowed scope: An updated threshold reduces the number of companies captured by CSRD by approximately 80 per cent. Postponed reporting: The omnibus proposes postponing the application for all ...

Pour les cabinets de conseil et d'audit européens, ces dernières années devaient marquer le début d'un nouvel eldorado. Avec l'entrée en vigueur de la directive sur le reporting de durabilité des ...