Corporate sustainability reporting (CSRD)

Topic area:
Status: 19.12.2022 |
Aktuell
Key words:
Sustainable Finance / ESG, Amendment, Greenwashing, Hot topic
Initiative
Official name
Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting
Type
Directive
Level 1
Initiator
EU
Submitted
30.01.2020
Doc. code
2022/2464
Summary
Status
Status

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Current version
Final version
14.12.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Specific requirements regarding statutory audit of public-interest entities (binding, Main version, EU)
Transparency Directive (binding, Main version, EU)
Accounting Directive (binding, Main version, Amendment, EU)
Non-financial reporting Directive (NFRD) (binding, Amendment, EU)
Sustainability Reporting Directive Implementation Act - Wet implementatie richtlijn duurzaamheidsrapportering (binding, Amendment, NL)
New rules on sustainability reporting (binding, Amendment, SE)
Law on the implementation of sustainability reporting by companies (binding, Amendment, DE)
Sustainability Reporting Act (NaBeG) (binding, Main version, Amendment, AT)
Level 2
European Sustainability Reporting Standards (ESRS) - Set 1 (binding, Supplement, EU)
ESRS for listed SMEs (ESRS LSME) (binding, Supplement, EU)
Sustainability Reporting Directive Implementation Decree - Implementatiebesluit richtlijn duurzaamheidsrapportering (binding, Amendment, NL)
Implementation Decree on the Sustainability Reporting Assurance Investigation (Implementatiebesluit assurance-onderzoek duurzaamheidsrapportering) (non-binding, Amendment, NL)
Level 3 / Other
Technical Advice on possible EU non-financial reporting standards (non-binding, EU)
EU taxonomy: report on the application of the rules on minimum (social) protection (non-binding, EU)
Exploratory study on annual reporting of sustainability information (non-binding, NL)
Voluntary ESRS for non-listed SMEs (VSME) (non-binding, Supplement, EU)
Ten navigation points for good CSRD application (non-binding, NL)
FAQs on corporate sustainability reporting (CSRD) (binding, Supplement, EU)
Guidelines on limited assurance on sustainability reporting (non-binding, EU)
Q&A on the late implementation of the CSRD (non-binding, DE)
DRSC Submission regarding requirements according to ESRS (non-binding, Supplement, DE)

Source: EU, 2022/2464, 2022