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Corporate Sustainability Reporting Directive
Replacing NFRD by establishing more concrete reporting guidelines + involving SMEs
In general: all EU regulations aim to direct financial flows towards sustainable activities
What is it?
SMEs, Large companies
Company, Scope 3
Companies have to disclose the impacts they may cause to climate, aims to ensure better comparability through standardization, involves more copanies than before (also listed SMEs), requires 3rd party verification, now: merging of financial and non-financial reporting, requires standardized reporting following ESRS.
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