Corporate Sustainability Reporting Directive (CSRD)
January 5, 2023
Corporate Sustainability Reporting Directive (CSRD) was published December 16th, 2022 and will entered into force on the twentieth day after its publication, i.e. on January 5th 2023.This means that 50.000 companies in Europe are facing a wave of reporting. The most important elements are: – Location in the management report – Reporting according to the European Sustainability Reporting Standards (ESRS) and consideration of EU Taxonomy Regulation – Application of Double materiality – Consideration of Value chain – Digital labelling obligation
The corresponding Directive could be found here in English, Italian, French, German
