As of January 1, 2024, CSRD became applicable for EU-incorporated companies that are already subject to the Non-Financial Reporting Directive (NFRD), with reports to be published in 2025. Additional ...

Large European companies — those that were required to report with the Non-Financial Reporting Directive (NFRD) — are still required to report with the CSRD this year for FY 2024 and are ...

All proposed changes are still subject to final approval. What remains untouched in the Omnibus proposals? Large European companies — those that were required to report with the Non-Financial ...

This is causing some confusion in the marketplace and has been a source of criticism. Implementation of the CSRD is a phased-in approach, with a rolling timeline (see figure 1). Companies already ...

The way in which CSRD has been implemented in Ireland has accelerated compliance timelines for SMEs which have transferable securities admitted to trading on a regulated market. This stems from the ...

Why U.S. Companies May Be Less Ready Than They Think Overconfidence could be a major pitfall for many corporate leaders. According to the 2024 PwC Global CSRD Readiness Survey, 97% of the 550 ...

The CSRD is a comprehensive update to the EU’s Non-Financial Reporting Directive (NFRD). It is estimated that 50,000 companies across the EU will be required to comply with CSRD rules, compared ...

With the CSRD taking effect in 2024 and with the first reported disclosures awaited in 2025, European corporates reporting under the NFRD now have a basis to gather, analyse and report their ...