The Corporate Sustainability Reporting Directive (CSRD) requires substantial non-financial disclosures on a wide range of environmental, social and governance topics. This will impact not only companies with listed securities in the EU, but also some non-EU parents of EU subsidiaries. This paper aims to provide clarity for companies with a non-EU parent with regards to scoping requirements and reporting exemptions.
CSRD reporting: Application for groups with non-EU parents
How will the CSRD impact companies with a non-EU parent?
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