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The Corporate Sustainability Reporting Directive (CSRD): compliance requirements for companies (2/2)

The Corporate Sustainability Reporting Directive (CSRD): compliance requirements for companies (2/2)

Effective January 5, 2023, a new Corporate Sustainability Reporting Directive (CSRD) requires new environmental, social, and governance (ESG) disclosures. Companies must therefore prepare for compliance with the European Sustainability Reporting Standards (ESRS) (see article 1/2). This directive imposes greater transparency on companies, but above all encourages them to embark on a transformation project that profoundly reexamines the companies’ impact on their environment – as well as the impact of the environment on the company.

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#CSR - ESG - sustainablefinances - CSRD - Reporting - sustainabledevelopment - sustainablereporting - responsibleinvestment - ESRS - sustainability report - NFRD - environment - social - governance - norms - standards - European Sustainability Reporting Standards

The Corporate Sustainability Reporting Directive (CSRD): compliance requirements for companies (1/2)

The Corporate Sustainability Reporting Directive (CSRD): compliance requirements for companies (1/2)

Effective January 5, 2023, a new Corporate Sustainability Reporting Directive (CSRD) requires new environmental, social, and governance (ESG) disclosures. It supersedes the 2017 European NFRD (Non-Financial Reporting Directive), which had introduced the non-financial reporting obligation and whose implementation into French law had led to the non-financial performance declaration (DPEF, by its French acronym) of companies into their annual management report. Companies must consequently prepare to comply with the European Sustainability Reporting Standards (ESRS). Sustainability reporting should improve the information quality, reliability and accessibility for stakeholders and suppliers.

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#CSR - ESG - sustainablefinances - CSRD - Reporting - sustainabledevelopment - sustainablereporting - responsibleinvestment - ESRS - sustainability report - NFRD - environment - social - governance - norms - standards - European Sustainability Reporting Standards