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)
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)
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)
DRSC Submission regarding requirements according to ESRS (non-binding, Supplement, DE)

Source: EU, 2022/2464, 2022