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ARTICLE · 31 JANUARY 2024

Milestones And Developments In Corporate Sustainability Reporting

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The landmark Corporate Sustainability Reporting Directive ("CSRD") was adopted in January 2023 but has since seen some of its more ambitious features curtailed.

European UnionCorporate/Commercial Law
Garret Farrelly
Garret Farrelly
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The landmark Corporate Sustainability Reporting Directive ("CSRD") was adopted in January 2023 but has since seen some of its more ambitious features curtailed. CSRD introduces, on a phased basis, a wide-ranging sustainability reporting regime for tens of thousands of companies across the EU and beyond, eventually putting sustainability reporting on an equal footing to traditional financial reporting. Companies in scope will have to report information on a full range of environmental, social and governance issues. CSRD is designed to revise and expand the regime introduced by the EU Non-financial Reporting Directive ("NFRD") which was transposed into Irish law in 2017.

The related Corporate Sustainability Due Diligence Directive remains locked in trilogue negotiations between the EU Commission, Parliament and Council, as those institutions attempt to bridge the significant policy differences that exist between them.

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