WHAT IS IT?

CSRD Aims to ensure that companies report reliable and comparable sustainability information that investors and other stakeholders need.

WHO SHOULD COMPLY?

All large companies and all listed companies, except listed micro-enterprises. Nearly 50,000 companies in the EU will now need to follow detailed EU sustainability reporting standards, compared to 11,000 companies subject to the current requirements.

COMMISSION DELEGATED REGULATION (EU) 2021/2139

Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives (Text with EEA relevance)

Learn More：https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32021R2139 

DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting

Learn More：https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464 

Reference:https://eur-lex.europa.eu