What EU Corporate Sustainability Reporting Directive (CSRD) 2022/2464 - ESRS Sustainability Statement Obligations requires
CSRD (Directive 2022/2464) extends mandatory sustainability reporting to ~50,000 EU companies, requiring a sustainability statement in the annual report using European Sustainability Reporting Standards (ESRS). Reporting covers double materiality: financial impacts on the company AND company impacts on society/environment. Phased implementation: large PIEs from 2025 (FY2024); other large companies from 2026; listed SMEs from 2027.
Pillar: Sustainability & ESG · Authority: European Financial Reporting Advisory Group (EFRAG); European Commission - DG FISMA · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464
SHA-256 integrity: aa4942fdc5e81677486d7f2b17e5bba055a9890a33b7f2a7a88be366b3dd9b93
Primary Citations — 5 traced to source
- Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD)
- Commission Delegated Regulation (EU) 2023/2772 - First Set of European Sustainability Reporting Standards (ESRS)
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