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CSRD: agreement on reporting requirements

In the negotiations on corporate sustainability reporting, the EU institutions have reached an agreement. Pressure from Parliament paid off: Unlisted companies and companies based outside the EU are also affected.
By
Leonie Düngefeld
Image of Leonie Düngefeld

This law will create a stir: The new requirements for sustainability reporting (Corporate Sustainability Reporting Directive, CSRD) will affect around 50,000 companies in the EU. From 2024, these companies will have to disclose more precise data on their environmental, social, and governance impacts – according to uniform standards. Late on Tuesday evening, the Council, Parliament, and Commission agreed on the details of the directive.

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