EU Corporate Sustainability Reporting Directive (CSRD)

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CSRD defines the rules ofthe EU on disclosure of non-financial and diversity information by certain large companies.

EU rules on non-financial reporting currently apply to large public-interest companies with more than 500 employees. This covers approximately 11 700 large companies and groups across the EU, including

listed companies
banks
insurance companies
other companies designated by national authorities as public-interest entities

Under Directive 2014/95/EU, large companies have to publish information related to

environmental matters
social matters and treatment of employees
respect for human rights
anti-corruption and bribery
diversity on company boards (in terms of age, gender, educational and professional background)

Links

European Commission Corporate sustainability reporting