Corporate Sustainability Reporting Directive – draft sustainability reporting standards

Now that the Corporate Sustainability Reporting Directive (the Directive) has been published in the Official Journal of the EU, we take this opportunity to introduce you to the draft reporting standards being developed in connection with the Directive. Member States are required to transpose the Directive by 6 July 2024. One of the key features of the Directive is the creation of mandatory European Sustainability Reporting Standards. This article is the first in a series looking at reporting standards in depth.

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