Opinions expressed are those of the author. As the Corporate Sustainability Reporting Directive (CSRD) takes effect, U.S. companies with operations in the EU face a transformative moment.
“large undertakings” in scope of CSRD are redefined as those with over 1000 employees on a group or standalone basis, rather than 250 employees, with the financial thresholds of EUR 50 million ...
The CSRD (Corporate Sustainability Reporting Standard Directive, Directive 2022/2464/UE), will be applied as of 1 January 2024 and entails governance obligations and the related responsibility of ...
Reporting CSRD - l'opportunisme des cabinets de conseil - Photo de Bernd Klutsch sur Unsplash Depuis des mois maintenant, les critiques montent contre les cabinets de conseil et d'audit en lien avec ...
The series will also dive into double materiality, early CSRD reporting lessons learned, sustainability reporting strategies, and the relation between the CSRD and the Corporate Sustainability Due ...
CSRD : les entreprises et acteurs de la RSE dans l'incertitude - Photo de Alexey Larionov sur Unsplash Quelques jours après la publication des propositions de "simplification" de la Commission ...