Guide to the impact of the CSRD on non-EU groups and their EU subsidiaries
Keywords: Mazars, Thailand, Sustainability, CSRD, Non EU, EU subsidiaries
6 July 2023
(available here) to help non-EU groups to understand the rules, impacts and challenges arising from the Corporate Sustainability Reporting Directive, which includes an extra-territoriality principle.
The guide summarises the expected outcomes of the CSRD and accompanies the regulatory reminders with decision trees and case studies to help non-European groups and their European subsidiaries better understand the challenges of this directive.