Article
Next Steps For Non-EU Groups In Scope Of The CSRD
The European Financial Reporting Advisory Group has published an Exposure Draft proposing sustainability reporting standards for certain non-EU undertakings under Article 40a of the Accounting Directive. A key development allows in-scope non-EU groups to limit reporting to EU-related impacts for all sustainability topics except climate change, which must still be reported globally. This mixed approach aims to narrow the reporting boundary while maintaining comprehensive disclosure of material impacts linked
Proskauer Rose LLP