EU Corporate Sustainability Reporting Directive extends ESG reporting obligations to 50,000 companies

On November 10, 2022, the European Parliament approved the Corporate Sustainability Reporting Directive (CSRD), which amends the Non-Financial Reporting Directive 2014/95 (NFRD) by extending the reporting obligations from large public-interest companies to smaller non-financial companies, for which sustainability reporting was voluntary, and defines the content of the information to be disclosed. Approximately 50,000 companies operating in the EU will be placed under mandatory reporting requirements and must publicly disclose their impacts on the environment, human rights, and society.

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