On December 16, 2022, after adoption by the European Parliament and the Council of the European Union (EU), the final Corporate Sustainability Reporting Directive (CSRD) was published in the EU Official Journal. The final Directive confirms the outcome of the provisional political agreement reached in June 2022 and sets forth extensive new sustainability reporting requirements that are expected to affect many companies based inside and outside the EU. EU Member States will have 18 months to transpose the CSRD into their own national laws.
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