Published: 08 February 2024
The EU Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards update and strengthen how EU-affiliated companies report social and environmental information. Executive leaders can use this guide to assess their preparedness and identify reporting gaps.
The EU estimates the Corporate Sustainability Reporting Directive (CSRD) will apply to nearly 50,000 organizations, up from the estimated 11,700 covered under the EU’s existing Non-Financial Reporting Directive.
All in-scope legal entities must report on the CSRD-defined topics, metrics and targets that are material to them, by deadlines that vary depending on criteria such as total assets, net turnover and average headcount.
To determine what disclosures are required, organizations must assess double materiality, a combination of financial materiality and impact materiality.
Work with the executive team and legal counsel to understand their organization’s legal entity reporting requirements and make strategic
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