CSRD: the rules, their impacts and the challenges for companies

Intending to bring sustainability reporting and financial reporting on an equal footing, the CSRD strengthens the rules about the social and environmental information companies will have to report, notably with the development of European Sustainability Reporting Standards. In addition to mandatory sustainability reporting obligations, the CSRD also introduces new requirements in terms of assurance and audit.

Understanding what is at stake seems all the more important that a broader set of companies (including listed SMEs) will now be required to report on sustainability - with about 50,000 companies in the scope in comparison with about 11,700 for the current Non-Financial Reporting Directive.

To equip board members, but more broadly, all actors that will now play a role in sustainability reporting, with the right understanding and practical tips to apply the new rules in the financial year 2024, ecoDa and Mazars gathered knowledgeable practitioners (including the Chair of the Committee of European Auditing Oversight Bodies). They shared their complementary expertise on the rules, the practice, and what would be expected in terms of supervision – and the best way to get prepared.

Programme

The CSRD: the rules, their impacts and & the challenges for companies

Key insights for boards – the CSRD regulatory framework (Episode 1 of the ecoDa-Mazars series)

Speakers:

• Emmanuel Thierry - Partner, Mazars
• Carole Masson - Partner, Mazars
• Patrick Parent - Chair, CEAOB

Key insights for boards – the CSRD operational framework (Episode 2 of the ecoDa-Mazars series)

Speakers:

• Leena Linnainmaa - Chair, ecoDa
• Emmanuel Thierry - Partner, Mazars
• Tina Mavraki – Board Member, ESG Specialist