EU-CSRD
Corporate Sustainability Reporting Directive
EU directive requiring large companies and listed SMEs to report on environmental, social, and governance (ESG) matters using European Sustainability Reporting Standards (ESRS). Mandates limited assurance and digital tagging of sustainability information.
- Document
- Directive (EU) 2022/2464
- URL
- https://eur-lex.europa.eu/eli/dir/2022/2464/oj
- Label
- Regulation
- Keywords
- sustainability reporting ESG ESRS corporate reporting EU directive digital tagging assurance
Domain: Environmental Compliance · Regulation