Corporate Social Responsibility Directive (CSRD)

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On 21 April 2021, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which would amend the existing reporting requirements of the Non-Financial Reporting Directive (NFRD). Compared to the NFRD, the CSRD extends the scope of requirements, requires audit, introduces more detailed reporting requirements , and requires companies to digitally “tag” the reported information.

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European Commission Corporate sustainability reporting