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
Although political sentiment against mandatory sustainability reporting by business entities has grown in Europe (similar to the anti-ESG backlash in the United States), the European Commission (EC) has not backed down. On...more
On 28 November 2022, the European Parliament and the Council of the European Union adopted the Corporate Sustainability Reporting Directive (the “CSRD”). This Directive represents a significant step in the European Union’s...more