What is the Corporate Sustainability Reporting Directive (CSRD)?
CSRD is an EU regulation requiring large companies to disclose detailed sustainability and ESG-related information.
The Corporate Sustainability Reporting Directive (CSRD) represents a significant expansion of the EU's sustainability reporting requirements. It mandates that large companies, including listed entities and those meeting specific size criteria, provide comprehensive disclosures on environmental, social, and governance (ESG) factors. This includes information on climate-related risks, environmental impacts, and sustainability strategies. The directive aims to enhance transparency, enabling investors and stakeholders to make informed decisions.