The following post was originally included as part of our recently published memorandum “Selected Issues for Boards of Directors in 2024”.

EU Corporate Sustainability Reporting Directive

After several years during which the EU’s Corporate Sustainability Reporting Directive (CSRD) had been hotly discussed and anticipated, 2023 saw not only the entry into force of the CSRD itself, but also the adoption and publication of the European Sustainability Reporting Standards (the ESRS).

2024 marks the start of the phase-in of the new reporting requirements, with the first CSRD compliant reports being required to be published by large EU-based “public-interest entities” in respect of financial years starting on or after 1 January 2024.

To read the full post, please click here.

For a PDF of the full memorandum, please click here.