What Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting requires
The EU Corporate Sustainability Reporting Directive (CSRD) mandates that large undertakings, listed SMEs, and certain non-EU companies report on sustainability issues in line with the European Sustainability Reporting Standards (ESRS), as stipulated in the amended Article 19a of Directive 2013/34/EU. This reporting must cover environmental, social, and governance (ESG) matters and be subject to third-party assurance.
Pillar: Sustainability & ESG · Authority: European Parliament and the Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464
SHA-256 integrity: c953345df7a0426e991116fbe45a154b55cacb79976ba9cbf700a7e13749afde
Primary Citations — 6 traced to source
- Directive (EU) 2022/2464, Article 1, point 4: Amendment to Article 19a of Directive 2013/34/EU (Sustainability reporting)
- Directive (EU) 2022/2464, Article 1, point 14: Insertion of Article 29b of Directive 2013/34/EU (European sustainability reporting standards)
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- Canonical URL: https://bidda.com/intelligence/eu-csrd-2022-2464
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