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ARTICLE · 01 DECEMBER 2022

Corporate Sustainability Reporting Directive Adopted

Arthur Cox
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The Council of the EU has approved the Corporate Sustainability Reporting Directive ("CSRD"). The CSRD was approved by the European Parliament on 10 November 2022.

IrelandCorporate/Commercial Law
Suzanne Kearney
Suzanne Kearney
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The Council of the EU has approved the Corporate Sustainability Reporting Directive ("CSRD"). The CSRD was approved by the European Parliament on 10 November 2022. Following the Council's approval, the CSRD has now been adopted.

Once signed, the CSRD will be published in the Official Journal of the EU and will enter into force 20 days following publication. EU member states will have 18 months to transpose the CSRD into national law.

The CSRD will replace the current regime under the EU Non-Financial Reporting Directive ("NFRD") and will apply to all large EU companies (regardless of whether or where they are listed). Non-EU companies with substantial activity in the EU will also have to comply. Listed SMEs will also be in-scope, but they will have more time to adapt to the new rules.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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