The Corporate Sustainability Reporting Directive (CSRD) is now in force across the EU. The directive requires a number of companies operating in the EU to publicly disclose and report on environmental, social, and governance (ESG) issues. This means businesses need to be prepared to comply with more demanding transparency obligations on their commitment to sustainability.
The European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD) includes an extra-territoriality principle that widens the population of companies subject to sustainability reporting to non-EU groups and their EU subsidiaries. The objective is to maintain a level playing field for all economic players operating in the European market.
As a framework for sustainability reporting, the first set (“Set 1”) of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.
The Corporate Sustainability Due Diligence Directive (CSDDD) obliges large companies to identify, mitigate and, where necessary, remedy human rights and environmental impacts in their operations and ‘chain of activities'.
De Europese Unie heeft de Corporate Sustainability Reporting Directive (CSRD) aangenomen. In richtlijn staat dat vanaf 2024 steeds meer bedrijven verplicht worden te rapporteren over de impact van hun activiteiten op mens en milieu.
De materialiteitanalyse is een effectief middel voor organisaties die duurzaamheid in hun strategie willen opnemen.
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