Factsheet: CSRD

Corporate Sustainability Reporting Directive

 

EU CSRD factsheet
What you'll learn
  • The difference between the Non-Financial Reporting Directive and the new CSRD;
  • Who has to align to the new reporting directive;
  • What must be disclosed and how to report.

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Previously: The Non-Financial Reporting Directive (NFRD)

This new directive, which will come into effect in 2024 aims to improve non-financial reporting in the European Union. Our factsheet explains what has changed, to whom it applies and how to report.

Author

Zuzana Cirle Green

Zuzana Struharova

Senior ESG Facilitator