What is the Corporate Sustainability Reporting Directive?

Under the EU Corporate Sustainability Reporting Directive (CSRD), large companies and listed companies are required to publish regular reports on the social and environmental risks they face, and on how their activities impact people and the environment. 

On 5 January 2023, the Corporate Sustainability Reporting Directive (CSRD) entered into force. This new directive modernises and strengthens the rules concerning the social and environmental information that companies have to report.
 

A broader set of large companies, as well as listed small and medium enterprises, will now be required to report on sustainability. The new rules will ensure that investors and other stakeholders have access to the information they need to assess investment risks arising from climate change and other sustainability issues.