Corporate Sustainability Reporting Directive 2021/0104 – New Reporting Rules For Large Companies And Large Groups Of Companies

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On 10 November 2022, the European Parliament voted to adopt the Corporate Sustainability Reporting Directive.

Luxembourg Corporate/Commercial Law

Anneleen Hofkens and Eric Sublon

On 10 November 2022, the European Parliament voted to adopt the Corporate Sustainability Reporting Directive (2021/0104) (CSRD). The Council needs to formally adopt the text and is expected to do so on 28 November 2022. All large companies in the EU will need to disclose data on the impact of their activities on people and the planet and any sustainability risks they are exposed to.

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Authors

Anneleen Hofkens

Corporate Sustainability Reporting Directive 2021/0104 – New Reporting Rules For Large Companies And Large Groups Of Companies

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Corporate/Commercial Law

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Luxembourg