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The EU’s Corporate Sustainability Reporting Directive: What Do Companies Need to Know Now That Reporting Standards Are Finalized?

Alert November 16, 2023

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  • The EU’s Corporate Sustainability Reporting Directive: What Do Companies Need to Know Now That Reporting Standards Are Finalized?

The EU’s Corporate Sustainability Reporting Directive: What Do Companies Need to Know Now That Reporting Standards Are Finalized?

November 16, 2023, Covington Alert

In this alert, we provide an overview of the Corporate Sustainability Reporting Directive (“CSRD”) and the European Sustainability Reporting Standards (“ESRS”). The ESRS, developed by the European Financial Reporting Advisory Group (“EFRAG”), specify the substance of the CSRD disclosures that in-scope companies will have to make in their annual sustainability statements starting in 2025. We also offer practical tips on what companies can do to prepare for compliance, distilled from recent CSRD counseling we have been providing to a broad range of clients across industry sectors and with differing European footprints.

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