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ARTICLE · 16 OCTOBER 2024

CSRD: An Approach For Human Resources

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The Corporate Sustainability Reporting Directive (CSRD) presents challenges and opportunities for HR, but there are implications across the organization.

United KingdomCorporate/Commercial Law
Simon Desrochers
Simon Desrochers

The Corporate Sustainability Reporting Directive (CSRD) presents challenges and opportunities for HR, but there are implications across the organization.

What is the Corporate Sustainability Reporting Directive (CSRD)?

The European Directive on Corporate Sustainability Reporting (CSRD) came into force this year with a first disclosure obligation in 2025 for large European companies. In the midterm, listed small and medium-sized companies, as well as large non-European parent companies with major operations in Europe, will be subject to it.

The CSRD aims to improve the consistency, comparability, relevance and reliability of corporate sustainability reporting.

Many organizations have not yet tackled the social requirements comprehensively. But time is running out.

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