Big changes are coming to corporate sustainability reporting in the European Union and soon in the rest of the world. Starting in fiscal year 2024, the first wave of in-scope companies will be required to disclose ESG impacts under the EU’s Corporate Sustainability Reporting Directive (CSRD). The CSRD overhauls the 2014 Non-Financial Reporting Directive — the EU’s current sustainability framework — and aims to improve the quality of data for investors while helping the EU meet its policy goals under the European Green Deal.
About the Author
Follow on Twitter Follow on Linkedin Visit Website More Content by EcoVadis EN