ISRB 2024/04 EU Reporting: Corporate Sustainability Reporting Directive - Summary of Scope and Requi

ISRB 2024/04 EU Reporting: CSRD - Summary of Scope and Requirements

The EU’s Corporate Sustainability Reporting Directive (CSRD) becomes effective for many entities in 2024. The CSRD significantly expands both the scope of existing requirements (including to some non-EU groups) and the sustainability reporting requirements, which will be in accordance with European Sustainability Reporting Standards. BDO’s ISRB 2024/04 summarises the scope and requirements of the CSRD.