CSRD (Corporate Sustainability Reporting Directive)

The EU’s Corporate Sustainability Reporting Directive (CSRD) came into force in 2023. It broadens the universe of companies required to report on sustainability metrics to more than 50,000, covering listed and private companies, SMEs and thousands of overseas firms with business activities in the EU. This page features the latest developments on disclosures under the European Sustainability Reporting Standards (ESRS), investor reactions, and interoperability with other regimes.

LATEST CSRD COVERAGE

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EU lawmakers approve sustainability Omnibus package

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Plenary green-lights significant reductions to CSRD and CSDDD after Parliament and member states reached agreement last week.
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ESG round-up: Omnibus text opens door for further CSRD ‘simplifications’  

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The latest developments in sustainable finance: ISSB issues S2 'targeted amendments'; ECB will comply with decision to pause bank disclosures on EU Taxonomy alignment.
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IIGCC floats ‘explicit incorporation’ of SASB sector standards in ESRS

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ISSB’s consultation on SASB standards also saw investor feedback on human capital and methane disclosures.
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EFRAG tables last-minute reliefs, chooses ISSB alignment on financial effects

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New exemptions criticised by Sustainability Reporting Board members, as final ESRS simplifications to be published next week.
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ESG round-up: EFRAG to unveil simplified ESRS in early December

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The latest developments in sustainable finance: Investor groups file lawsuit to block Texas proxy law enforcement; Norway appoints committee to evaluate sovereign wealth fund's ethical framework.

ADDITIONAL RELATED COVERAGE: SFDR

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ADDITIONAL RELATED COVERAGE: ISSB

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