Below is a list of all of the countries that the Corporate Sustainability Reporting Directive (CSRD) applies to or could be applied to.
Corporate Sustainability Reporting Directive (CSRD)
The European Union
Large EU companies and listed companies operating in the EU must publish annual reports in which they report on how sustainability matters impact their business and how their operations are impacting people and the environment. Companies must carry out a “double materiality” assessment to identify material topics, must follow the European Sustainability Reporting Standards (ESRS) and implement third-party assurance of their reporting.
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Compare multiple standards or benchmark your own standard, code of conduct or businesses activities against those of the Corporate Sustainability Reporting Directive (CSRD).
- Current Version: 2023
- First Published: 2023