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Upcoming
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?
Reporting
Applies to
SMEs, Large companies
Level
Company, Scope 3
Effectiveness date
2024
Description
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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