ESG reporting requirements are becoming a critical component of corporate strategy for organizations around the world, particularly in the United States and the European Union. With the Corporate Sustainability Reporting Directive (CSRD) about to come into force in the EU and new rules from the Securities and Exchange Commission arriving soon, ESG reporting has quickly moved from a voluntary activity designed to enhance the brand to a vital requirement for compliance.
This article will look at the background of the ESG reporting requirements from CSRD and the SEC, the obligations different organizations will have to each and how the world of ESG risk is rapidly changing.CSRD (Corporate Sustainability Reporting Directive)
- What is the CSRD?
- How is CSRD related to SFDR, NFRD and the EU Taxonomy?
- What are ESRS and EFRAG?
- What are the CSRD reporting requirements?
- What are Materiality and Double Materiality?
- What companies does CSRD apply to?