Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more
7/24/2025
/ Corporate Governance ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
EFTA ,
EU ,
European Commission ,
European Economic Area (EEA) ,
Member State ,
New Legislation ,
Omnibus Guidance ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability ,
Taxonomy
On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the reporting requirements under the...more
In connection with the Corporate Sustainability Reporting Directive Omnibus proposals, the European Commission indicated it will trim and make other changes to the European Sustainability Reporting Standards requirements. The...more
On March 26, the European Council announced its support for the stop-the-clock proposal that would push back some compliance dates under the EU’s Corporate Sustainability Reporting Directive and Corporate Sustainability Due...more