The CSRD is a European directive that aims to enhance sustainability reporting and redirect capital towards sustainable activities. It extends reporting obligations to more companies, introduces European Sustainability Reporting Standards (ESRS), and emphasizes the principle of double materiality. The CSRD will require companies to provide comprehensive information on environmental, social, and governance aspects and implement digitalization measures. It will be implemented gradually starting from 2025.
This expert opinion explains the CSRD in detail, where our experts present the steps you need to follow to develop a comprehensive reporting strategy.
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