What EU Corporate Sustainability Reporting Directive (CSRD) 2022/2464 -- Mandatory ESG Reporting and Double Materiality requires
Directive (EU) 2022/2464 (CSRD) replaces the Non-Financial Reporting Directive (NFRD 2014/95/EU) and significantly expands the scope and quality of mandatory corporate sustainability reporting. It applies in four phases: FY2024 reports (large public-interest entities with more than 500 employees); FY2025 reports (all large EU companies with more than 250 employees or EUR 40 million turnover or EUR 20 million total assets, meeting 2 of 3 thresholds); FY2026 reports (listed SMEs with opt-out until FY2028); and FY2028 reports (non-EU companies with EU net turnover exceeding EUR 150 million and an EU subsidiary or branch). CSRD requires a double materiality assessment under ESRS 1: financial materiality (sustainability risks and opportunities material to the company's financial performance) and impact materiality (actual and potential impacts on people and environment). Sustainability statements must be included in the management report and subject to limited assurance (moving to reasonable assurance by 2028). The European Sustainability Reporting Standards (ESRS) adopted via Delegated Regulation 2023/2772 set the disclosure framework.
Pillar: Sustainability & ESG · Authority: European Parliament and the Council of the European Union · Version: 2024.1.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464
SHA-256 integrity: 71db872697288d767793fc2b060aae6a7ab0a72c0a9099177e6ceb33ef651539
Primary Citations — 6 traced to source
- Article 1 (scope: 250 employees, EUR 40 million turnover, EUR 20 million balance sheet, 2 of 3); Article 19a (sustainability statement); Article 26a (third-party assurance); Article 29b (group sustainability reporting); Article 40a (non-EU parent report, EUR 150 million EU turnover) — Directive (EU) 2022/2464 -- Corporate Sustainability Reporting Directive (CSRD)
- ESRS 1 (double materiality assessment); ESRS 2 (general disclosures); ESRS E1 (climate change); ESRS S1 (own workforce: gender pay gap, LTIFR, collective bargaining); ESRS G1 (governance) — Commission Delegated Regulation (EU) 2023/2772 -- European Sustainability Reporting Standards (ESRS)
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