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Corporate Sustainability Reporting Directive

In: EU Banking and Financial Regulation

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Abstract

Directive (EU) 2022/2464 (the CSRD) arises from the European Green Deal’s climate change action objectives. The Directive requires all large companies and all listed companies (except listed micro-enterprises) to disclose information on their risks and opportunities arising from social and environmental issues, and on the impacts of their activities on people and the environment. The CSRD will be gradually applicable across the period 2024 to 2029.

Suggested Citation

  • ., 2024. "Corporate Sustainability Reporting Directive," Chapters, in: EU Banking and Financial Regulation, chapter 72, pages 648-653, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21982_72
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035301959.00096
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    Law - Academic; Law - Professional;

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