EU CSRD

Requires companies in the EU to report on their outgoing and incoming sustainability business impact.

Rule Overview

Jurisdiction: European Union

Regulator: ESMA

Topic: Sustainability

Overview
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Latest News

The directive applies to all companies that meet at least two of the following criteria:

  • 250 and more employees on average during the financial year 5;
  • €40m or more in net turnover; and/or
  • €20m or more in total assets.

For companies subject to the NFRD compliance with the directive has been required since January 1, 2024. For other companies its requirements will come into effect on January 1, 2025.

Listed SMEs will be required to comply on January 1, 2026.

Notable
EU reaches agreement on new regulations for ESG ratings providers  

EU reaches agreement on new regulations for ESG ratings providers  

Agreement on the ESG Rating Activities Regulation clarifies new rules on separation of E, S and G factors, non-EU providers and conflicts of interest.

New corporate sustainability reporting obligations in the EU

New corporate sustainability reporting obligations in the EU

The second article in our new series on sustainability reporting obligations: today the focus is on the EU and extraterritorial elements.

How the EU Corporate Sustainability Reporting Directive will affect investment in the US

How the EU Corporate Sustainability Reporting Directive will affect investment in the US

Impact on businesses outside EU looking to work or sell products and funds within the EU or to EU investors.

ESG

EU reaches agreement on new regulations for ESG ratings providers  

ESG

New corporate sustainability reporting obligations in the EU

ESG

How the EU Corporate Sustainability Reporting Directive will affect investment in the US

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