UNDERSTANG THE EUROPEAN UNION’S CSRD – CORPORATE SOCIAL RESPONSABILITY REPORTING DIRECTIVE
In this briefing paper, Ksapa highlights 7 questions to address the CSRD requirements.
The Low-Down on the European Union’s CSRD
In April 2021, the European Commission adopted the proposed Corporate Sustainability Reporting Directive. In so doing, it made significant headway in streamlining access to quality ESG data. The new CSRD will indeed replace NFRD in 2023. The CSRD mainstreams principal sand best practices certain companies have been implementing for years. This includes adopting double materiality, which the SFRD made mandatory in 2019. It likewise encapsulates ESG data auditing, whereas leading businesses have been verifying non-financial information for 15+ years. Finally, it supports stop management engagement –one of the most cited levers of corporate sustainability performance for past 25+year. .
Key Takeways
In this briefing paper, Ksapa highlights 7 questions to address the CSRD requirements.
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