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ARTICLE · 05 DECEMBER 2024

CSRD: The Fun Is In The Transposition

Jones Day
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As companies operating in the European Union ("EU") likely now know, new environmental, social, and governance ("ESG") regulations are set to have a significant impact on disclosure and governance

GlobalCorporate/Commercial Law
Aidan Lawes
Aidan Lawes
Seth E. Engel
Seth E. Engel
Nilson Anselmo
Nilson Anselmo
Olga Gidalevitz Ph.D.
Olga Gidalevitz Ph.D.
Edoardo Corò
Edoardo Corò
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A Slow Implementation

As companies operating in the European Union ("EU") likely now know, new environmental, social, and governance ("ESG") regulations are set to have a significant impact on disclosure and governance obligations for EU and non-EU companies alike. Some of these new obligations include extensive sustainability reporting and due diligence requirements on potentially highly sensitive and detailed ESG matters, including as related to climate risks.

The EU Corporate Sustainability Reporting Directive 2022/2464 ("CSRD") will impose significant new reporting obligations on "large" EU companies and groups of companies with an EU subgroup parent company starting now and, in 2029, will require reporting from non-EU companies doing business in the EU for FY2028 information. Currently, most subsidiaries and subgroups of U.S. and other non-EU parent companies are expected to have to report in 2026 for FY2025 information. This includes groups and subgroups of

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