At the core of the EU Action Plan on Sustainable Finance, the Corporate Sustainability Reporting Directive ("CSRD") mandates that companies publicly disclose their environmental and social impact. The objective is to establish a framework that ensures that the disclosed sustainability data is comparable, relevant, and reliable, and our article setting the scene for CSRD provides additional context on how these requirements are developing.
We explore the purpose of the CSRD and how it has shaped environmental, social, and governance (“ESG”) reporting requirements for European companies.
Read the full article on our Holtara website
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