
Sustainability for privately owned businesses
Every business is different, whether that’s in size, ambition, or even geography. But all of them have a connected topic that needs to be addressed: sustainability.
The Corporate Sustainability Reporting Directive (CSRD) is the long-awaited update of the existing Non-Financial Reporting Directive (NFRD), which in 2014 had already created reporting and transparency obligations on sustainability issues for several European companies.
The CSRD expands the scope of companies subject to sustainability reporting obligations and aims to improve the quality of published information by imposing the mandatory use of European sustainability reporting standards and the mandatory auditing of sustainability reports produced by the CSRD.
On 22 June 2022, the European Council and Parliament, after political negotiations, reached a provisional agreement on a slightly revised version of the original CSRD proposal made by the European Commission in April 2021.
The final text is still to be made public in a few days or weeks, and particular attention should be paid to the details of the final provisions. Here are the highlights of the compromise that you need to know today.
Click here to download the report
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