CSRD

What is CSRD?

The EU directive on corporate sustainability reporting.

Who is covered?

Large companies and listed companies in the EU, with phased expansion under the directive.

When does it apply?

Applies in stages from financial year 2024 for companies already covered by earlier reporting rules.

What are the main obligations?

Sustainability reporting under the ESRS standards (art. 1 and 5), double materiality assessment and external assurance of the reporting.

What are the most common risks?

Incomplete reporting, missing materiality assessment and poor data quality. Penalties are set nationally.

Which judgments affect the interpretation?

No case law yet; EFRAG standards and national supervision guide the application.

Each article as its own node with legal text, obligations, affected roles and the turnover framework the act sets.

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