Luxembourg:
Corporate Sustainability Reporting Directive 2021/0104 – New Reporting Rules For Large Companies And Large Groups Of Companies
11 January 2023
Luther S.A.
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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.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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