With the passage of the European Corporate Sustainability Reporting Directive ('CSRD') in December 2022, the European Commission has taken a major step in mandating Environmental, Social and Governance ('ESG') reporting.
The Directive will apply to a wider range of organisations than before and will require organisations to report not just on how ESG factors impact the organisation, but also on the external ESG impact of their activities.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
