Global sustainability reporting is here.

In the EU, companies will have to apply the Corporate Sustainability Reporting Directive (CSRD), which requires companies with certain characteristics to report sustainability information specified by European Sustainability Reporting Standards (ESRSs). Ultimately, all large EU companies – and most that are listed on EU-regulated markets – will be in scope.

Countries are now transposing the CSRD into national legislation, so that ESRSs will be effective across the EU for the first wave of companies for 2024 year ends.

More standards and guidance are currently being developed as companies have already started implementation.

This resource centre provides practical guidance to help inform your reporting strategy.

       

Further resources