Podcast overview
Determining whether and how a multinational organization is in scope of the CSRD can be complex. In this podcast, KPMG professionals from the US and Germany outline the different CSRD scoping requirements and their impact on multinational US companies.
Applicability
Companies with listed securities in the EU, some non-EU parents (including US companies) of EU subsidiaries, and non-EU subsidiaries of EU parents that meet the scoping requirements
Relevant Dates
Impact of EU ESG reporting standards on US companies
We discuss how the EU’s Corporate Sustainability Reporting Directive would affect ESG reporting by US companies.
First set of ESRSs is now out!
From FY24, companies will be required to provide granular sustainability information
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