The European Union's Corporate Sustainability Reporting Directive (CSRD) was finalized in December 2022. The directive requires detailed reporting related to environmental, social, and governance topics. The requirements established through CSRD will impact many more entities than are reporting under current EU non-financial reporting requirements (NFRD), including certain US and other non-EU companies and their EU subsidiaries.
A PDF version of this publication is attached here: European Union’s Corporate Sustainability Reporting Directive (CSRD)
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