WebOct 14, 2024 · In November 2024, EFRAG is expected to deliver the final draft of the ESRS. These 13 draft European Sustainability Reporting Standards outline requirements across … The following entities will be required to report under the CSRD: 1. Companies currently subject to the EU Non-Financial Reporting Directive (“NFRD”): Broadly, that is, large EU “public interest entities” with EU regulated market listed securities, EU credit institutions and EU insurance companies with more than … See more In-scope companies will be required to disclose a wide range of sustainability-related information, including: 1. a brief description of the company’s business model, strategy and sustainability risks and opportunities. … See more The application of the CSRD will take place in four stages (for financial years starting on or after): 1. 1 January 2024for large EU “public interest entities” that are already subject to … See more The European Financial Reporting Advisory Group (“EFRAG“) has been charged with helping to develop further disclosure requirements and recently publishedexposure drafts of the EU Sustainability … See more The CSRD will impose sustainability disclosure obligations on a range of EU and non-EU companies. Whilst some of the detail remains to be developed by EFRAG, it is clear … See more
The EU’s Corporate Sustainability Reporting Directive explained
WebApr 11, 2024 · Entsprechende Vorarbeiten hat die European Financial Reporting Advisory Group (EFRAG) im vergangenen Jahr unternommen und nach einer Konsultationsphase im Sommer 2024 Mitte November diesen ersten Satz der ESRS an die EU-Kommission übergeben, die diesen nach eventuellen Überarbeitungen nochmals Mitte April 2024 für … WebNov 11, 2024 · The Council of the EU is expected to adopt the CSRD on 28 November 2024. The CSRD will enter into force 20 days after publication in the Official Journal of the EU. To view all formatting for this ... onpe chile
CSRD published in the Official Journal of the European Union
WebNov 30, 2024 · 1 Based on CSRD as adopted by the European Parliament and the European Council in November 2024. In order to become effective, the CSRD still needs to be published in the EU Official Journal and transposed into national law. WebAre you #CSRD ready? In order to assist investors, customers, political leaders, & other stakeholders in evaluating a company’s non-financial performance, the European Parliament enacted the Corporate #Sustainability Reporting Directive (CSRD) on … WebDec 22, 2024 · Op 16 december 2024 is de Corporate Sustainability Reporting Directive (CSRD) gepubliceerd in het officiële Publicatieblad van de EU. De CSRD vervangt de Non-Financial Reporting Directive (NFRD), en zorgt onder andere voor uitbreiding van de rapportagevereisten met betrekking tot mens en milieu, verantwoordelijk … onpe ate