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ARTICLE · 14 DECEMBER 2023

What's Ahead For 2024? A Timeline

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For non-EU companies, the requirement to provide a sustainability report applies to all companies generating a net turnover of €150 million in the EU and which have at least one qualifying EU subsidiary or a branch with EUR40million of turnover in the EU.

United KingdomReal Estate and Construction
Alex Millar
Alex Millar
Emma Pereira
Emma Pereira
Sarah Walker
Sarah Walker
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Corporate Sustainability Reporting Directive

01 January 2024

For non-EU companies, the requirement to provide a sustainability report applies to all companies generating a net turnover of €150 million in the EU and which have at least one qualifying EU subsidiary or a branch with EUR40million of turnover in the EU. These companies must provide a report on their ESG impacts, risks and opportunities in accordance with the European Sustainability Reporting Standards. The first reporting requirements start from 1 January 2024 for companies already subject to the non-financial reporting directive, but most non-EU companies will have until 2028/29 to comply.

17 January 2024

Final day for responding to the Government's consultation on legislating to retrospectively cap ground rent on existing residential leases. For more discussion, read our briefing on leasehold reform here.

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