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

Leading business law firm Luther was established in Luxembourg in 2010. The firm’s multilingual professionals advise domestic and international clients across numerous practice areas, particularly Corporate/M&A, Banking and Finance, Dispute Resolution, Investment Management, Employment, and Real Estate. Our clients, ranging from multinational corporations, investment funds, financial institutions to private equity firms, have placed their trust in our interdisciplinary legal advice that aims to hit the mark. Luther employs over 420 lawyers and tax advisors and is present in ten German economic centers and has ten international offices in European and Asian financial centers.

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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

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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