Corporate Sustainability Reporting Directive
- Citation
- Directive (EU) 2022/2464
- Jurisdiction
- EU
- Made by
- European Parliament and Council
- Instrument
- Directive
- Status
- In force
What it requires (1 obligation)
Sustainability reporting to the European Sustainability Reporting Standards, phased by company size and listing status.
No date set Scheduled Adopted, dates set, not yet in force
- Who it falls on
- Undertakings required to report
- Size threshold
- Phased in by company size
- Markets
- EU
Application dates are phased across several waves and have been the subject of subsequent amending proposals. The wave that applies to a given undertaking depends on size, listing status and turnover thresholds set in the directive as transposed.
This is a register, not advice. It records what an instrument says and when it applies. Whether it applies to a particular company, product or shipment is a question for somebody who knows that business, and the answer is frequently not what the summary above would suggest.
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